On a writ petition contending that though the Supreme Court had passed an order dated April 27, 2021 in Cognizance for Extension of Limitation, In Re [2021] 226 Comp Cas 127 (SC) extending the limitation as prescribed under any general or special law in respect of all judicial or quasi-judicial proceedings whether condonable or not till further orders, the Central Board of Direct Taxes had issued a circular dated April 30, 2021 [2021] 433 ITR (St.) 405) by which the limitation for filing the appeal before the Commissioner was extended only up to May 31, 2021. The court disposed of the petition taking note of the fact that subsequently the Central Board of Direct Taxes had issued Circular No. 10 of 2021 dated May 25, 2021 [2021] 439 ITR (St.) 1) following the order of the Supreme Court extending the limitation for filing the appeal before the Commissioner until further order.