Section 12(3) in The Compulsory Deposit Scheme (Income Tax Payers) Act, 1974
(3)The application referred to in sub- section (1) or sub- section (2) shall be presented before the 1st day of January, 1981 : Provided that the Income- tax Officer or the other authority to whom an application for special review is made may admit such application after the said date if he or it is satisfied that the depositor had sufficient cause for not presenting it before the said date.
