https://www.taxtmi.com/caselaws?id=762389 A moratorium ordered by the Supreme Court barred the institution of proceedings and extended to existing proceedings and enforcement of orders, so appeals filed during the moratorium were treated as not maintainable and dismissed in limine. The Tribunal granted liberty to the assessees and the department to seek restoration of the appeals once the moratorium is lifted or if circumstances otherwise change. en-us Thu, 28 Nov 2024 00:00:00 +0530 Sat, 30 Nov 2024 08:41:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762389 A moratorium ordered by the Supreme Court barred the institution of proceedings and extended to existing proceedings and enforcement of orders, so appeals filed during the moratorium were treated as not maintainable and dismissed in limine. The Tribunal granted liberty to the assessees and the department to seek restoration of the appeals once the moratorium is lifted or if circumstances otherwise change. Case-Laws Income Tax Thu, 28 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762389