2021 (6) TMI 39

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..... the summons issued should be kept in abeyance till the next date of hearing, i.e., 09.08.2021. Quite obviously, the petitioner cannot plead defence of limitation, by including the period for which the summons are kept in abeyance, as the leeway is given, inter alia, for the benefit of its authorised representatives and employees. Application disposed off. - W.P.(C) 5979/2020, CM No. 21655/20 .....

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..... rt has granted a stay qua further investigation. ii. Secondly, in any event; it is not possible to participate in the investigation in view of the Coronavirus pandemic prevailing in the country. 2. Mr. Zoheb Hossain, who appears on behalf of the revenue, says that he will revert with instructions, especially, with regard to the second aspect referred to above. 3. List on 28.05.2021. .....

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..... untry due to coronavirus, it would not be possible for the employees and/or authorised representatives of the petitioner to participate in the investigation. 3.1. We are further informed that other matters, which raise similar issues, are listed before this Court for hearing on 09.08.2021. 4. Having heard the counsel for the parties, and given the fact, that there is no certainty that the pa .....

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