|Income Tax Appellate Tribunal
COVID-19 Limitation Extension Applies to Tax Appeals | ITAT Bangalore Upholds 90-Day Filing Window Post-01.03.2022
ITAT Bangalore rules that assessees filing tax appeals within 90 days from 01.03.2022 are not barred by limitation, citing COVID-19 suo motu directions. The tribunal remands the case for merit-based adjudication, reinforcing the applicability of pandemic-related extensions in tax litigation.