https://www.taxtmi.com/acts?id=11527 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. en-us Tue, 11 May 2010 14:51:46 +0530 Tue, 11 May 2010 15:12:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=11527 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. Act-Rules F. Acts / Amendment Acts Tue, 11 May 2010 14:51:46 +0530 https://www.taxtmi.com/acts?id=11527