Definitions
8[CHAPTER XIX-A
SETTLEMENT OF CASES
Definitions.
245A. In this Chapter, unless the context otherwise requires,—
9[(a) “case” means any proceeding under this Act for the assessment or reassessment of any person in respect of any year or years, or by way of appeal or revision in connection with such assessment or reassessment, which may be pending before an income-tax authority on the date on which an application under sub-section (1) of section 245C is made ;]
(b) “income-tax authority” means a Director of Inspection, a Commissioner 10[, a Commissioner (Appeals)], an Appellate Assistant Commissioner, an Inspecting Assistant Commissioner or an Income-tax Officer.
8. Chapter XIX-A, consisting of sections 245A io 245M, insetted by the Taxation Laws (Amendment) Act, 1975, w.e.f, 1-4-1976.
9. Substituted for the following clause (a) by the Taxation Laws (Amendment) Act, 1984, w.e.f. 1-10-1984 :
‘(a) “case” means any proceeding under the Indian income-tax Act, 1922 (11 of 1922), or under this Act for or in connection with the assessment or reassessment of any person in respect of any year or years which may be pending before an income-tax authority on the date on which mi application under sub-section (1) of section 245C is made;’
10. Inserted by the Finance (No. 2) Act. 1977, w.e.f. 10-7-1978,
[AS AMENDED BY THE FINANCE ACT, 1986]