The meaning of any other proceeding under section 237 to 245 of the Income Tax Act is not defined in the act itself. But we can take guidance from decisions by various high courts. Here are excerpts of courts orders in which the Hon’ble High Court tried to explain the meaning of any other proceeding.
Meaning of any other proceeding defined by court
The phrase ‘any other proceeding‘ used in section 237 to 245 of the Income Tax Act came up before Hon’ble Allahabad High Court in Babu Ram Chandra Bhan vs. ITO  55 taxman 480/190 ITR 260 (all.) and it explained.
Meaning: The proceedings taken on the basis of and in pursuance of the objection/claim filed by a third party are proceedings under the act within the meaning of section 241 of the act. If so, sub-section (2) of section 244 is attracted.
Section 237 of the Income Tax Act
237. If any person satisfies the Assessing Officer that the amount of tax paid by him or on his behalf or treated as paid by him or on his behalf for any assessment year exceeds the amount with which he is properly chargeable under this Act for that year, he shall be entitled to a refund of the excess.
In this article, you can get guidance from high courts on the meaning of any other proceeding under section 237 to 245 of the Income Tax Act.
Updated up to Finance Act 2021