https://www.taxtmi.com/acts?id=47094 Defines key terms for Settlement Commission proceedings: Bench, Settlement Commission, Chairman, Vice Chairman, Member, and "income tax authority." Crucially, "case" means any assessment or reassessment proceeding, or an appeal or revision connected therewith, that is pending before an income tax authority when an application under subsection (1) of section 245C is made, but excludes appeals or revisions filed after the statutory filing period that have not been admitted. en-us Tue, 07 Jan 2025 12:57:34 +0530 Tue, 07 Jan 2025 12:57:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=47094 Defines key terms for Settlement Commission proceedings: Bench, Settlement Commission, Chairman, Vice Chairman, Member, and "income tax authority." Crucially, "case" means any assessment or reassessment proceeding, or an appeal or revision connected therewith, that is pending before an income tax authority when an application under subsection (1) of section 245C is made, but excludes appeals or revisions filed after the statutory filing period that have not been admitted. Act-Rules F. Acts / Amendment Acts Tue, 07 Jan 2025 12:57:34 +0530 https://www.taxtmi.com/acts?id=47094