TMI BlogSettlement Clarifies 'Pending' Case: Section 147 Proceedings Excluded from 'Case' Definition in Section 245A(b) of Income Tax Act.Settlement of Case – scope of the term 'pending' case - proceeding for assessment/reassessment u/s 147 are specifically excluded from the purview of "case" as defined under Section 245A(b) - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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