Application to settlement commission on or after 1-6-2007

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lakshmi narayana (Querist)
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29 August 2008 According to sec 245 A ,”case” means any proceedings for assessment pending before an assessing officer on the date on which application to the settlement commssion was made.
Assessing officer definition u/s 2(7a) does not include commissioner or commissioner ( appeals)
On the basis of above whether we can file an application to settlement commission regarding a case pending before commissioner or commissioner appeals?

n murali

n murali (Expert)
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16 December 2008 to file an application under section 245C income tax act,the following would satisfy the definition case under section 245A of the Act.

1. the preceeding for assessment shall be pending before Assessing Officer.

2. the above shall not be an assessment pursuant to issue of notice under section 148.

3. the above shall not be an assessment pursuant to set a side assessment pursuant to an order by any authority above the Assessing Officer.

4.once the assessment is completed under section 143(3),the assessee can not file application before the income tax settlement commission.

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