Tribunal held that in terms of rule 34(5) of 1963 Rules, an order should be pronounced by Bench within 90 days from date of concluding hearing however, while computing said period of 90 days, period of lockdown to prevent spread of Covid 19 epidemic, has to be excluded. (AY. 2008-09)
Bhavesh Valjibhai Maraviya v. ITO (2020) 183 ITD 563 (Rajkot)(Trib.)
S. 254(1) : Appellate Tribunal-Duties-Passing order-Rules for pronouncement-Period of lockdown to prevent spread of Covid-19 epidemic, has to be exclude. [ITAT R. 34(5)]