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....p;   ^8[***]      Explanation.-For the purposes of this clause-            (i)  a proceeding for assessment or reassessment referred to in ^9[section 17 shall, in case where a notice under the said section] is issued but not on the basis of search under section 37A or requisition under section 37B, be deemed to have commenced from the date on which a notice under section 17 is issued;            ^10[(ii) a proceeding for making fresh assessment in pursuance of an order under section 23A or section 24 or section 25, setting aside or cancelling an assessment shall be deemed to have commenced from the date ....

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....irman" means a Vice-Chairman of the Settlement Commission ^7[and includes a Member who is senior amongst the Members of a Bench;] ;            (g) "wealth-tax authority" means an income-tax authority specified in section 116 of the Income-tax Act who is treated as a wealth-tax authority under section 8.]         ********************* Notes:- 1. Chapter VA consisting of sections 22A, 22B, 22C, 22D, 22E, 22F, 22G, 22H, 22-I, 22J, 22K, 22L and 22M inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-4-1976. 2. Substituted vide the following section 22A [which was earlier amended by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978 and t....

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....roceeding pending within the meaning of this clause ;' 4.  In the proviso, clause (iii) has been omitted vide Finance Act, 2010 w.e.f. 01.06.2010, before this it was read as "(iii) a proceeding for assessment or reassessment which may be initiated on the basis of a search under section 37A or requisition under section 37B, shall not be a proceeding for assessment for the purposes of this clause." 5. In the Explanation, clause (iii), the has been substituted, vide Finance Act, 2010 w.e.f. 01.06.2010, before this it was read as "(iii)  a proceeding for assessment or reassessment referred to in clause (iii) of the proviso shall be deemed to have commenced on the date of initiation of the search under section 37A or req....