| (a) | - | "Bench" means a Bench of the Settlement Commission; |
| (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 245C is made. |
| - | Explanation.-For the purposes of this clause- |
| (i) | - | a proceeding for assessment or reassessment or recomputation under section 147 shall be deemed to have commenced- |
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