Limitation period extension for tax appeals: taxpayers may choose the more beneficial relaxation for filing appeals until further orders. Periods of limitation for filing appeals before the CIT(Appeals) under the Income-tax Act are extended until further orders; where multiple relaxations apply, the taxpayer is entitled to the relaxation most beneficial to him, and for counting limitation periods for appeals before the CIT(Appeals) the more beneficial extension applies.
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.
Limitation period extension for tax appeals: taxpayers may choose the more beneficial relaxation for filing appeals until further orders.
Periods of limitation for filing appeals before the CIT(Appeals) under the Income-tax Act are extended until further orders; where multiple relaxations apply, the taxpayer is entitled to the relaxation most beneficial to him, and for counting limitation periods for appeals before the CIT(Appeals) the more beneficial extension applies.
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