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Section 22A: Definitions

The Wealth-Tax Act, 1957Central Act · Act 27 of 1957

CHAPTER VA

SETTLEMENT OF CASES

[Definitions.

In this Chapter, unless the context otherwise requires,—

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

43[(b(43[(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 22C is made.

[***]

Explanation.—For the purposes of this clause—

(i) a proceeding for assessment or reassessment referred to in [section 17 shall, in case where a notice under the said section] is issued 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;

43c[(ii(43c[(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 been commenced from the date on which such order, setting aside or cancelling an assessment was passed;]

43d[(iii(43d[(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 on the date on which the assessment is made;]

(iv) a proceeding for assessment for an assessment year, other than the proceeding of assessment or reassessment referred to in [clause (i) or clause (ii) or clause (iii)*], 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) "Member" means a Member of the Settlement Commission, and includes the Chairman and a Vice-Chairman ;

(e) "Settlement Commission" means the Income-tax Settlement Commission constituted under section 245B of the Income-tax Act ;

(f) "Vice-Chairman" means a Vice-Chairman of the Settlement Commission [and includes a Member who is senior amongst the Members of a Bench;]

(g) "wealth-tax authority" means an income-tax authority specified in section 116 of the Income-tax Act who is treated as a wealth-tax authority under section 8.]

Where this provision sits

ActThe Wealth-Tax Act, 1957
Section22A
Marginal noteDefinitions
JurisdictionCentral
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • inserted. Chapter VA consisting of sections 22A, 22B, 22C, 22D, 22E, 22F, 22G, 22H, 22-I, 22J, 22K, 22L and 22M inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-4-1976.
  • substituted. Substituted for the following section 22A [which was earlier amended by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978 and the Taxation Laws (Amendment) Act, 1984, w.e.f. 1-10-1984] by the Finance Act, 1987, w.e.f. 1-6-1987 : '22A. Definitions.—In this Chapter, unless the context otherwise requires,— (a) "case" means any proceeding under this Act, for the assessment or reassessment of any person…
  • substituted. Substituted by the Finance Act, 2007, w.e.f. 1-6-2007. Prior to its substitution, clause (b) read as under : '(b) "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 any wealth-tax authority on the date on which an…
  • inserted. Inserted by the Finance Act, 2007, w.e.f. 1-6-2007.

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