Limitation for appeals: period while section 270AA application is pending excluded from appeal timeframe under Income tax Act

Where an assessee files an application under section 270AA seeking immunity, the period from the date of that application until the date on which the order rejecting the application is served on the assessee shall be excluded when computing the time limit for filing an appeal under clause (b) of sub section (2) of section 249 of the Income tax Act.

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