Jurisdiction of Settlement Commission: block-period assessments from search proceedings fall within its scope, prompting withdrawal of challenges. The instruction clarifies that the statutory definition of case in section 245A(b) includes block-period assessments made in search cases under Chapter XIV-B, thereby placing such block assessments within the jurisdiction of the Settlement Commission; pending special leave petitions challenging that jurisdiction are to be withdrawn and officers instructed to notify staff.
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Provisions expressly mentioned in the judgment/order text.
Jurisdiction of Settlement Commission: block-period assessments from search proceedings fall within its scope, prompting withdrawal of challenges.
The instruction clarifies that the statutory definition of case in section 245A(b) includes block-period assessments made in search cases under Chapter XIV-B, thereby placing such block assessments within the jurisdiction of the Settlement Commission; pending special leave petitions challenging that jurisdiction are to be withdrawn and officers instructed to notify staff.
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