Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
ITAT Restores Appeal to CIT(A) for Fresh Consideration, Citing COVID-19 Impact on Limitation Periods
The Income Tax Appellate Tribunal (ITAT) has restored an appeal to the Commissioner of Income Tax (Appeals) for fresh consideration, citing the impact of COVID-19 on limitation periods. The decision acknowledges the challenges faced by taxpayers during the pandemic and provides an opportunity for a fair reassessment.