Amendment of section 22A

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..... nt 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 22C is made: 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 .....

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..... g aside or cancelling an assessment was passed; (iii) a proceeding for assessment or reassessment referred to in clause (iii) of the proviso shall be deemed to have commenced on the date of initiation of the search under section 37A or requisition under section 37B; (iv) a proceeding for assessment for an assessment year, other than the proceeding of assessment or reassessment referred to in claus .....

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