�⁵⁴[Chapter XIX-A

Settlement of cases

�⁵⁵[Definitions.

245A. In this Chapter, unless the context otherwise requires,�

������������ (a)�� �Bench� means a Bench of the Settlement Commission;

������� �⁵⁶[(b)�� �case� means any proceeding for assessment under this Act, of any person in respect of any assessment year or assessment years which may be pending before an Assessing Officer on the date on which an application under sub-section (1) of section 245C is made:

���������������������� Provided that�

�������� (i)�� a proceeding for assessment or reassessment or recomputation under section 147;

������������������ (ii)�� ^56a[***]

����������������� (iii)�� ^56a[***]

������ (iv)�� a proceeding for making fresh assessment in pursuance of an order under section 254 or section 263 or section 264, setting aside or cancelling an assessment,

���������������������� shall not be a proceeding for assessment for the purposes of this clause.

���������������������� Explanation.�For the purposes of this clause�

�������� (i)�� a proceeding for assessment or reassessment or recomputation referred to in clause (i) of the proviso shall be deemed to have commenced from the date on which a notice under section 148 is issued;

������� (ii)�� ^56b[***]

����� (iii)�� a proceeding for making fresh assessment referred to in clause (iv) of the proviso shall be deemed to have commenced from the date on which the order under section 254 or section 263 or section 264, setting aside or cancelling an assessment was passed;

�^56c[(iiia)�� a proceeding for assessment or reassessment for any of the assessment years, referred to in clause (b) of sub-section (1) of section 153A in case of a person referred to in section 153A or section 153C, shall be deemed to have commenced on the date of issue of notice initiating such proceedings and concluded on the date on which the assessment is made;]

������ (iv)�� a proceeding for assessment for any assessment year, other than the proceedings of assessment or reassessment referred to in clause (i) or ^56d[clause (iv) of the proviso or clause (iiia) of the Explanation], shall be deemed to have commenced from the 1st day of the assessment year and concluded on the date on which the assessment is made;]

������������� (c)�� �Chairman� means the Chairman of the Settlement Commission;

������������ (d)�� �income-tax authority� means an income-tax authority specified in section 116;

������������� (e)�� �Member� means a Member of the Settlement Commission, and includes the Chairman and a Vice-Chairman;

�������������� (f)�� �Settlement Commission� means the Income-tax Settlement Commission constituted under section 245B;

������������ (g)�� �Vice-Chairman� means a Vice-Chairman of the Settlement Commission ⁵⁷[and includes a Member who is senior amongst the Members of a Bench].]