Supreme Court: Banks Cannot Effectively Blacklist Lawyers by Placing Them on Caution Lists  ||  Madras HC: Advocates Can't Seek Out-of-Turn Case Listing Through Writ Petitions  ||  J&K&L HC: Vehicle Can't Remain in Police Custody During NDPS Trial over Possible Confiscation  ||  J&K&L HC: Prolonged Stagnation in Small Cadres Does Not Grant Right to Promotion  ||  Delhi HC Rejects Bail Plea of Athar Khan in Alleged Delhi Riots Conspiracy  ||  Delhi HC Full Bench: School Employee's Suspension Ends if DOE Approval Isn't Given in 15 Days  ||  Allahabad HC: Mere Note of Failed Conciliation Not Sufficient for Lok Adalat Proceedings  ||  Delhi HC: Govt Created 'Utter Chaos' in OBC Reservation Rules Through Conflicting Notifications  ||  Calcutta HC: Acceptance of Rent After Quit Notice Doesn't Waive Tenancy Termination  ||  Delhi HC Flags EFI Selection Criteria Breach in Asian Games Dressage Team, Declines to Interfere    

Clarification regarding the limitation time for filing of appeals before the CIT (Appeals) under the Income-Tax Act, 1961- (Ministry of Finance ) (25 May 2021)

MANU/DTCR/0011/2021

Direct Taxation

1. The Central Board of Direct Taxes has issued Circular No. 8 of 2021 on 30th April 2021 providing various relaxations till 31st May 2021 including extending time for filing the appeals before CIT (Appeals). At the same time, the Hon'ble Supreme Court vide order dated 27th April 2021 in Suo Motu Writ Petition (Civil) No. 3 of 2020 restored the order dated 23rd March, 2020 and in continuation of the order dated 8th March, 2021 directed that the period(s) of limitation, as prescribed under any General or Special Laws in respect of all judicial or quasi-judicial proceedings, whether condonable or not, shall stand extended till further orders.

2. The Central Board of Direct Taxes, clarifies that if different relaxations are available to the taxpayers for a particular compliance, the taxpayer is entitled to the relaxation which is more beneficial to him. Thus, for the purpose of counting the period(s) of limitation for filing of appeals before the CIT(Appeals) under the Act, the taxpayer is entitled to a relaxation which is more beneficial to him and hence the said limitation stands extended till further orders as ordered by the Hon'ble Supreme Court in Suo Motu Writ Petition (Civil) No. 3 of 2020 vide order dated 27th April 2021.

Tags : CLARIFICATION   LIMITATION TIME  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved