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Section 254 of the Income-tax Act, 1961—Appeal—Appeal to appellate tribunal - The period of lockdown while computing the limitation provided under Rule 34(5) of the Income-tax (Appellate Tribunal) Rule 1963 should be excluded- - BHAVESH VALJIBHAI MARAVIYA V/s ITO - [2020] 26 ITCD Online 132 (ITAT-RAJKOT)