--সংজ্ঞা--

For the purposes of this Chapter, unless there is anything repugnant in the subject or context, —

(1) “Authorized representative” means an authorized representative as mentioned in sub-section (2) of section 327;

(2) “Bench” means a bench of the Taxes Appellate Tribunal;

(3) “Commissioner’s representative” means any officer authorized by the Commissioner of Taxes under section 4 to represent in the alternative dispute resolution process under this Chapter among the income tax authorities;

(4) “Court” means the Supreme Court;

(5) “Dispute” means any grievance of a taxpayer regarding the following matters—

(a) Where the amount of income tax assessed exceeds, the amount declared by the taxpayer in the return for the relevant year; or

(b) Where the amount of income tax assessed, as a result of an order of the appellate authority under Chapter Two of Part 20, exceeds the amount of income tax declared by the taxpayer in the return.

Comment :