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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Limitation extensions permit High Court to admit late appeals for sufficient cause and extend settlement timelines.</h1> 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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