For the purposes of this Chapter, unless there is anything inconsistent with the subject or context-
(1) “Authorized Representative” means the authorized representative referred to in sub-section (2) of section 327;
(2) “Bench” means the Bench of the Taxes Appellate Tribunal;
(3) “Representative of the Commissioner” means any officer authorized by the Commissioner of Taxes from among the Income-tax authorities under section 4 to represent him in alternative dispute resolution proceedings under this Chapter;
(4) “Court” means the Supreme Court;
(5) “Dispute” means any grievance of a taxpayer in respect of the following matters;
(a) if the amount of income tax assessment order declared by the taxpayer in the return exceeds the income for the year concerned; or
(b) the amount of income tax assessed by the appellate authority under Chapter 2 of Part 20 is higher than the amount assessed by the tax payer in the return.
