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Income Tax - Highlights / Catch Notes

Home Highlights May 2020 Year 2020 This

Pronouncement of orders within 90 days after the conclusion of ...

Case Laws     Income Tax

May 29, 2020

Pronouncement of orders within 90 days after the conclusion of hearing - Covid-19 epidemic - Worldwide lockdown - We are of the considered view that rather than taking a pedantic view of the rule requiring pronouncement of orders within 90 days, disregarding the important fact that the entire country was in lockdown, we should compute the period of 90 days by excluding at least the period during which the lockdown was in force.

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