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

This query is : Resolved 

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?

30 August 2008 no........however if the cit sets aside to AO , the proceedings becomes pending before AO



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