Interpretations in this Chapter.
290. (1) In this Chapter, unless the context otherwise requires,—
(a) "Bench" means a Bench of the Settlement Commission;
(b) "case" means any proceeding under this Code for the assessment or reassessment of any person in respect of any financial year or years which may be pending before the Assessing Officer on the date on which an application under sub-section (1) of section 273 is made but does not include,—
(i) a proceeding for making fresh assessment in pursuance of an order under section 191 or section 192;
(ii) an assessment or reassessment proceeding during which prosecution proceedings under Chapter-XV have been initiated;
(c) "Chairperson" means the Chairperson of the Settlement Commission;
(d) "Member" means a Member of the Settlement Commission, and includes the Chairperson and a Vice-Chairperson;
(e) "Settlement Commission" means the Income-tax Settlement Commission constituted under section 268;
(f) "Vice-Chairperson" means a Vice-Chairperson of the Settlement Commission.
(2) For the purpose of clause (b) of sub-section (1), a proceeding for,—
(a) prosecution shall be deemed to have been initiated from the date on which a show cause notice for institution of prosecution is issued to any person.;
(b) making fresh assessment in pursuance of an order under section 192 shall be deemed to have commenced from the date on which the order under section 192, setting aside or cancelling an assessment was passed.
