Appellant-Revenue had a right to question the order passed on 11th Oct., 2019, by filing appeal under S. 260A, within the period of 120 days prescribed under the IT Act. The said period ended on 8th Feb., 2020. Thereafter from around 15th March, 2020 the Covid Pandemic started, and in view of the same, the Supreme Court in its order dt. 10th Jan., 2022 directed that the period from 15th March, 2020 till 28th Feb., 2022 would stand excluded for the purposes of limitation as may be prescribed under any general or special laws in respect of all judicial or quasi-judicial proceedings. It further stated that if limitation had expired during the period between 15th March, 2020 till 28th Feb., 2022 notwithstanding the actual balance period of limitation remaining, all persons shall have a limitation period of 90 days from 1st March, 2022. However, in the instant case, the limitation having expired prior to 15th March, 2020 on 8th Feb., 2020 itself, the applicant cannot get the benefit of the said period of 90 days on 28th Feb., 2022. (AY. 2012-13)