| (a) | - | "appellant" means- |
| (i) | - | a person in whose case an appeal or a writ petition or special leave petition has been filed either by him or by the income-tax authority or by both, before an appellate forum and such appeal or petition is pending as on the specified date; or |
| (ii) | - | a person who has filed his objections before the Dispute Resolution Panel under section 144C of the Income-tax Act and the Dispute Resolution Panel has not issued any direction on or before the specified date; or |
| (iii) | - | a person in whose case the Dispute Resolution Panel has issued .... To read the full section download the app from Google Play store
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