Order of Supreme Court extending limitation for purposes of all laws. Miscellaneous application filed on 28-9-2020 was admitted as filed within extended due date. Glaring and patent mistakes-Tribunal order was recalled and matter was directed to be heard afresh. Followed Cognizance for Extension of Limitation, In re. (2020) 424 ITR 314 (SC) and Cognizance for Extension of limitation, In re (2020) 220 Comp Cas 454 (SC) (AY. 2015-2016)
Shiv Edibles Ltd. v. ACIT (2021) 90 ITR 669 (Jaipur)(Trib.)
S. 254(2) : Appellate Tribunal-Rectification of mistake apparent from the record-Order of Supreme Court extending limitation for purposes of all laws-Miscellaneous application filed on 28-9-2020 was admitted as filed within extended due date-Glaring and patent mistakes-Tribunal order was recalled and matter was directed to be heard afresh.