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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 and late filing relief: High Court may admit appeals after prescribed periods where sufficient cause shown.</h1> Clause 53 expands the definition of 'case' in section 22A to include assessment or reassessment proceedings initiated pursuant to a search under section 37A or requisition under section 37B and revises the Explanation to specify when such proceedings are deemed to have been initiated and concluded (effective 1st June, 2010). Clause 54 amends section 22D to require the Settlement Commission to pass orders within twelve months for applications made on or after 1st June, 2007 but before 1st June, 2010, and within eighteen months for applications made on or after 1st June, 2010 (effective 1st June, 2010). Clauses 55 and 56 amend sections 27 and 27A to empower the High Court to admit late applications or appeals if sufficient cause is shown, with retrospective effect to 1st June, 1981 and 1st October, 1998 respectively.

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