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of <h1>Finance Act 2007 Amends Wealth-tax Act Section 22A: Redefines 'Case' and Updates Settlement Commission Definition</h1> The Finance Act, 2007 amends section 22A of the Wealth-tax Act effective June 1, 2007. It redefines 'case' to include any assessment proceeding pending before an Assessing Officer when an application under section 22C(1) is made, excluding proceedings under sections 17, 23A, 24, 25, 37A, and 37B. The amendment clarifies the commencement of various proceedings based on specific conditions, such as issuance of notices or initiation of searches. Additionally, clause (f) is amended to include a senior Member of a Bench in the definition of the Settlement Commission.
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