152H. Definition

152H. Definition.- 

For the purposes of this Chapter, unless the context otherwise requires-

(a) "authorised representative" means an authorised representative mentioned in sub-section (2) of section 174;
(b) "bench" means bench of Taxes Appellate Tribunal;
(c) "Commissioner's Representative" means an officer or officers nominated by the Commissioner of Taxes from among the income tax authorities under section 3 to represent in the Alternative Dispute Resolution process under this Chapter;
(d) "court" means the Supreme Court;
(e) "dispute" means an objection of an assessee regarding-
(i)  assessment  of  income  above  the  income  declared  by  him  in  his return of income for the relevant year, or
(ii) order of an appellate authority under chapter XIX which results in assessment  of  income  which  is  above  the  declared  amount  in  his return of income;

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