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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Extension of Limitation Period for Legal Filings Due to COVID-19 Pandemic Effective from March 2020 Until Further Notice.</h1> The SC extended the period of limitation for filing petitions, applications, suits, and appeals due to the Covid-19 pandemic, effective from 15th March ... Extension of limitation - Application to all proceedings under general and special laws - Limitation extended irrespective of condonability - Exercise of constitutional powers under Article 142 read with Article 141 - Suo motu cognizance - Binding effect on Courts, Tribunals and authoritiesExtension of limitation - Application to all proceedings under general and special laws - Limitation extended irrespective of condonability - Exercise of constitutional powers under Article 142 read with Article 141 - Binding effect on Courts, Tribunals and authorities - Period of limitation for filing all petitions, applications, suits, appeals and other proceedings is extended w.e.f. 15th March 2020 until further orders and the extension is binding on all Courts, Tribunals and authorities. - HELD THAT: - The Court, taking suo motu cognizance of the difficulties arising from the COVID-19 pandemic, directed that the period of limitation in all proceedings - whether governed by the general law of limitation or by any Special Law, and whether the limitation is condonable or not - stands extended with effect from 15th March 2020 until further orders. The order is issued under the Court's constitutional power under Article 142 read with Article 141 and is declared to be binding on all Courts, Tribunals and authorities. The measure is directed to obviate practical difficulties faced by litigants and to avoid requiring physical presence for filing across jurisdictions; High Courts are to communicate the order to subordinate courts and registrars general have been issued notice for return.Period of limitation extended from 15th March 2020 until further order; extension applies to all proceedings under general and special laws irrespective of condonability and is binding on all Courts, Tribunals and authorities under Article 142 read with Article 141.Final Conclusion: Suo motu order extending limitation from 15th March 2020 until further orders; binding on all courts, tribunals and authorities, issued under Article 142 read with Article 141; High Courts to communicate to subordinate fora and Registrars General served with notice. Issues involved:Extension of period of limitation due to Covid-19 pandemic.Analysis:The Supreme Court, consisting of The Chief Justice, Mr. Justice L. Nageswara Rao, and Mr. Justice Surya Kant, took Suo Motu cognizance of the challenges faced by litigants due to the Covid-19 pandemic. The Court recognized the difficulties that litigants across the country may encounter in filing their petitions, applications, suits, appeals, and other proceedings within the prescribed period of limitation. To address these challenges and ensure that lawyers and litigants do not have to physically file proceedings in Courts and Tribunals, the Court ordered the extension of the period of limitation in all such proceedings. This extension is applicable from 15th March 2020 until further orders are passed by the Court in the ongoing proceedings.The Court invoked its powers under Article 142 read with Article 141 of the Constitution of India to issue this order. By declaring this order as binding under Article 141, the Court has made it mandatory for all Courts, Tribunals, and authorities to adhere to this extension of the limitation period. The order specifically mentions that it applies to all proceedings, regardless of whether the limitation is prescribed under general law or Special Laws, and whether it is condonable or not.Furthermore, the Court directed that this order be communicated to all High Courts for dissemination to all subordinate Courts and Tribunals within their respective jurisdictions. Additionally, the Court issued notice to all the Registrars General of the High Courts, returnable in four weeks, to ensure the effective implementation and communication of this order at all levels of the judicial system.

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        ActsIncome Tax
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