Certain persons who have filed appeals to the Appellate Tribunal entitled to make applications to the Settlement Commission

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.... 1-6-1987.]       ------------------------ Notes:- 1. Omitted section 22M as inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-4-1976 and as amended by the Taxation Laws (Amendment) Act, 1984, w.e.f. 1-10-1984, read as under : "22M. (1) Notwithstanding anything contained in this Chapter, any assessee who has filed an appeal to the Appellate Tribunal ....

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....ceeding in appeal immediately before such withdrawal shall, for the purposes of this Chapter, be deemed to be a proceeding pending before a wealth-tax authority. (5) An application to the Settlement Commission under this section shall be made within a period of thirty days from the date on which the order of the Appellate Tribunal permitting the withdrawal of the appeal is communicated to the a....