Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)
section 253(3) of Sixty days has expired. However, as decided by Hon'ble Supreme Court in the case Re: Cognizance for Extension of Limitation, in the order dated 23/09/2021, the period till 02/10/2021 shall stand excluded and a limitation period of 90 days would be available. 3) That in view of the above order of Hon'ble Supreme Court