Tribunal held that , period of the first national lock-down from March 25, 2020 to April 19, 2020, when offices were not allowed to be physically opened, was excluded the period within which this order was pronounced was within 90 days. ( AY.2001-02)
K. Srikanth v .ACIT (2020) 80 ITR 272 / 195 DTR 17/206 TTJ 273 ( Chennai ) (Trib)
S.254(1): Appellate Tribunal – Orders – Period of the first national lock-down from March 25, 2020 to April 19, 2020, when offices were not allowed to be physically opened, was excluded the period within which this order was pronounced was within 90 days.