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TMI BlogDefinitionsX X X X Extracts X X X X X X X X Extracts X X X X ..... but not on the basis of search under section 37A or requisition under section 37B, be deemed to have commenced from the date on which a notice under section 17 is issued; 10[(ii) a proceeding for making fresh assessment in pursuance of an order under section 23A or section 24 or section 25, setting aside or cancelling an assessment shall be deemed to have commenced from the date on which such order, setting aside or cancelling an assessment was passed; ] 5[(iii) a proceeding for assessment or reassessment for any of the assessment years, in consequence of a search initiated under section 37A or requisition made under section 37B, shall be deemed to have commenced on the date of issue of notice initiating such proceedings and concluded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, unless the context otherwise requires,- (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 a wealth-tax authority on the date on which an application under sub-section (1) of section 22C, is made ; (b) "wealth-tax authority" means a Director of Inspection, a Commissioner, a Commissioner (Appeals), an Appellate Assistant Commissioner, an Inspecting Assistant Commissioner or a Wealth-tax Officer." 3. Substituted vide Finance Act, 2007, w.e.f. 1-6-2007. Before substitution, clause (b) read as under : '(b) "case" me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, brackets and figures "of the proviso or clause (iii) of the Explanation" has been substituted vide Finance Act, 2010 w.e.f. 01.06.2010. 7. Inserted by the Finance Act, 2007, w.e.f. 1-6-2007. 8. Omitted vide THE FINANCE (No. 2) ACT, 2014 w.e.f. 1st day of October, 2014,, before it was read as, "Provided that- (i) a proceeding for assessment or reassessment under section 17; (ii) a proceeding for making fresh assessment in pursuance of an order under section 23A or section 24 or section 25, setting aside or cancelling an assessment; (iii) 4[***]" 9. Substituted vide THE FINANCE (No. 2) ACT, 2014 w.e.f. 1st day of October, 2014,, before it was read as, "clause (i) of the proviso shall, in case where a not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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