(b)[ "case" means any proceeding for assessment under this Act, of any person in respect of any assessment year or assessment years which may be pending before an Assessing Officer on the date on which an application under sub-section (1) of section 22-C is made: [ Substituted by Act 22 of 2007, Section 84, for Clause (b)(w.e.f. 1.6.2007).]