Case Law Analysis
|Income Tax Appellate Tribunal
Covid-19 Limitation Extension Applies to Income Tax Appeals | ITAT Delhi Excludes Pandemic Period and Reassesses Salary Based on Form 16A : ITAT Delhi
The ITAT Delhi has ruled that the Supreme Court's Covid-19 limitation extension applies to income tax appeals, condoning a 1523-day delay and directing reassessment based on Form 16A salary figures disclosed by the employer. This sets a precedent for taxpayers relying on official TDS certificates to challenge disputed income assessments, reinforcing procedural fairness during pandemic disruptions.