Definitions

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..... e Dispute Resolution Panel under section 144C of the Income-tax Act, 1961 (43 of 1961) and the Dispute Resolution Panel has not issued any direction, or Dispute Resolution Panel has issued direction under sub-section (5) of section 144C of the said Act and the Assessing Officer has not completed the assessment under sub-section (13) of that section, or application filed under section 264 of the sa .....

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..... already got a decision in his favour from the High Court (where the decision on such issue is not reversed by the Supreme Court); (e) new appellant case means any case other than an old appellant case where the declarant is an appellant after the 31st January, 2020 but on or before the specified date; (f) old appellant case means where the declarant is an appellant on or before the 31 st January, .....

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