Circular on clarification regarding the limitation time for filing of appeals before the CIT(Appeals) under the Income-tax Act,1961 (circular dated – 25.05.2021) – CBDT
View PdfCircular on clarification regarding the limitation time for filing of appeals before the CIT(Appeals) under the Income-tax Act,1961 (circular dated – 25.05.2021) – CBDT
a. 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).
b. At the same time, the Hon’ble Supreme Court vide order dated 20thAprii 2021 in 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.
