Suo Motu PIL Initiated by Telangana HC on Sr. Advocate’s Letter Alleging Handcuffing of Accused  ||  Del. HC: Only Persons Holding BAMS/BUMS Degree Have Right to Obtain Ayur. Medical Pract. License  ||  Del. HC: SOPs to be Followed by Colleges During Events, Framed by Delhi Police  ||  SC: Idea of Punishment is Not to Keep Prisoners in Difficult, Overcrowded Prisons  ||  SC: IMA Cautioned With Regard to Unethical Practices by its Members  ||  Kar. HC: Serious Stigma May be Caused on Person’s Character by Pre-Trial Detention  ||  Del. HC: Panel Lawyer of DSLSA is Not an Employee, Can’t be Entitled to Maternity Benefit  ||  Del. HC: Record Rooms of District Courts in Grim Situation, Record to be Weeded Out Efficiently  ||  Supreme Court Expresses Disappointment Over Inadequate Implementation of RPwD Act, 2016  ||  24,000 Teaching and Non-Teaching Jobs Invalidated by Calcutta High Court    

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 2024 - All Rights Reserved