For computing period of limitation for appeal or proceeding, period from 15.03.2020 till 14.03.2021

The SC has given directions relating to limitation period for the period 15.03.2020 to 14.03.2021. The Apex Court held the said period would be excluded from the period of limitation for filing appeals, etc. Further, where the limitation was expired during the above period, the time limit of 90 days (or actual balance time whichever is higher) would be available from 15.03.2021 for filing appeals etc. [125 taxmann.com 151]The SC has given directions relating to limitation period for the period 15.03.2020 to 14.03.2021. The Apex Court held the said period would be excluded from the period of limitation for filing appeals, etc. Further, where the limitation was expired during the above period, the time limit of 90 days (or actual balance time whichever is higher) would be available from 15.03.2021 for filing appeals etc. [125 taxmann.com 151]taxmann.com NewsRead More

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