Limitation extensions permit High Court to admit late appeals for sufficient cause and extend settlement timelines. Amendments expand the definition of case in section 22A to include assessment or reassessment proceedings initiated by a search under section 37A or a requisition under section 37B and clarify when such proceedings are deemed initiated and concluded; they amend section 22D to require the Settlement Commission to decide applications filed before a specified date within twelve months and those filed on or after that date within eighteen months; and they add provisions empowering the High Court to admit late applications or appeals where sufficient cause is shown, with specified retrospective effectiveness.
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Provisions expressly mentioned in the judgment/order text.
Limitation extensions permit High Court to admit late appeals for sufficient cause and extend settlement timelines.
Amendments expand the definition of case in section 22A to include assessment or reassessment proceedings initiated by a search under section 37A or a requisition under section 37B and clarify when such proceedings are deemed initiated and concluded; they amend section 22D to require the Settlement Commission to decide applications filed before a specified date within twelve months and those filed on or after that date within eighteen months; and they add provisions empowering the High Court to admit late applications or appeals where sufficient cause is shown, with specified retrospective effectiveness.
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