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

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....------------- 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 under this Act which is pending before it shall, on withdrawin....

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....rposes 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 assessee. (6) An application made to the Settlement Commission under thi....