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Supreme Court suo motu orders excluded 15 March 2020-28 February...

Exclusion of COVID period for limitation: balance limitation as on 15 March 2020 is available from 1 March 2022, saving time barred applications.

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IBC March 16, 2026 Case Laws AT
Supreme Court suo motu orders excluded 15 March 2020-28 February 2022 from limitation computation, so any balance limitation remaining on 15 March 2020 must be added to 1 March 2022 and becomes available from that date. Applying that principle to Section 95 applications where limitation expired during the excluded period, the balance period was calculated as of 15 March 2020 and added to 1 March 2022; applications falling within the recalculated periods are not time barred. Orders dismissing those applications as barred were set aside and the matters remitted for fresh consideration.

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Acts Income Tax