Definitions

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Dispute Resolution Panel under section 144C of the Income-tax Act, 1961 (43 of 1961) and the Dispute Resolution Panel has not issued any direction, or Dispute Resolution Panel has issued direction under sub-section (5) of section 144C of the said Act and the Assessing Officer has not completed the assessment under sub-section (13) of that section, or application filed under section 264 of the s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... on which he has already got a decision in his favour from the High Court (where the decision on such issue is not reversed by the Supreme Court); (e) "new appellant case" means any case other than an "old appellant case" where the declarant is an appellant after the 31st January, 2020 but on or before the specified date; (f) "old appellant case" means where the declarant is an appellant on or....