Definition of case in wealth tax clarifies included assessment proceedings, specified exclusions, commencement rules and member seniority. Amendment defines 'case' in section 22A as any assessment proceeding pending before an Assessing Officer when a section 22C(1) application is made, while excluding proceedings under section 17, fresh assessments pursuant to orders under sections 23A/24/25, and proceedings initiated by search under section 37A or requisition under section 37B. Deeming provisions fix commencement dates for each excluded category and for ordinary assessment proceedings. Clause (f) is amended to include a Member who is senior amongst Bench Members within the Settlement Commission.
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Definition of case in wealth tax clarifies included assessment proceedings, specified exclusions, commencement rules and member seniority.
Amendment defines "case" in section 22A as any assessment proceeding pending before an Assessing Officer when a section 22C(1) application is made, while excluding proceedings under section 17, fresh assessments pursuant to orders under sections 23A/24/25, and proceedings initiated by search under section 37A or requisition under section 37B. Deeming provisions fix commencement dates for each excluded category and for ordinary assessment proceedings. Clause (f) is amended to include a Member who is senior amongst Bench Members within the Settlement Commission.
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