https://www.taxtmi.com/acts?id=11353 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. en-us Sat, 27 Feb 2010 11:01:21 +0530 Sat, 27 Feb 2010 11:15:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=11353 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. Act-Rules Bills Sat, 27 Feb 2010 11:01:21 +0530 https://www.taxtmi.com/acts?id=11353