https://www.taxtmi.com/caselaws?id=303731 The Hon'ble Supreme Court allowed the Miscellaneous Applications (MAs) due to the delay caused by the COVID-19 pandemic, excluding the period from 15.03.2020 till 14.03.2021 in computing the period of limitation. The MAs were admitted based on this ruling. The appeals were recalled solely to address the unadjudicated challenge to the jurisdiction of the Assessing Officer, as the ITAT had not considered this issue despite deleting the additions on merits. Consequently, the cases were directed to be fixed for hearing to consider the validity of jurisdiction for assessment that remained unresolved. en-us Mon, 26 Jul 2021 00:00:00 +0530 Mon, 08 Aug 2022 21:07:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303731 The Hon'ble Supreme Court allowed the Miscellaneous Applications (MAs) due to the delay caused by the COVID-19 pandemic, excluding the period from 15.03.2020 till 14.03.2021 in computing the period of limitation. The MAs were admitted based on this ruling. The appeals were recalled solely to address the unadjudicated challenge to the jurisdiction of the Assessing Officer, as the ITAT had not considered this issue despite deleting the additions on merits. Consequently, the cases were directed to be fixed for hearing to consider the validity of jurisdiction for assessment that remained unresolved. Case-Laws Income Tax Mon, 26 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303731