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

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

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

(3) “Commissioner’s Representative” means an officer or officers nominated by the Commissioner of Taxes from among the income tax authorities under section 4 to represent in the Alternative Dispute Resolution process under this Chapter;

(4) “court” means the Supreme Court;

(5) “dispute” means an objection of an assessee regarding-

(a) when the assessment of income exceeds the income declared by him in his return of income for the relevant year; or

(b) order of an appellate authority under Chapter II of Part 20 which results in assessment of income exceeding the declared amount in his return of income.