Leena Power Tech Engineers Pvt Ltd. Vs DCIT (Supreme Court of India)
SC Issues Notice in SLP Challenging Bombay HC’s Rejection of COVID Limitation Benefit in Income Tax Appeal
The Supreme Court of India has issued a notice in a Special Leave Petition (SLP) challenging a significant order by the Bombay High Court dated February 25, 2025. The High Court, in Writ Petition No. 37437 of 2024, had dismissed a plea seeking the benefit of the COVID-19 related extension of the limitation period for filing a Miscellaneous Application under the Income Tax Act, 1961. This case has brought to the forefront the interpretation and applicability of the apex court’s suo motu orders that suspended limitation periods during the pandemic.
The petitioner in the case had filed a Miscellaneous Application under Section 254(2) of the Income Tax Act, 1961, on August 26, 2022. This application was against an order of the Income Tax Appellate Tribunal (ITAT) dated September 21, 2021, which was communicated to the petitioner on November 17, 2021. The core contention of the petitioner was that the period for filing the application should be extended in light of the Supreme Court’s order in Suo Motu Writ Petition (C) No. 3 of 2020. Specifically, the petitioner argued that the limitation period was interrupted from March 15, 2020, to February 28, 2022, and should recommence only from March 1, 2022.
