Appeal against orders passed in SAP system before or during lockdown period whose prescribed period of filing appeal fall during lockdown period. Delay in filing appeal to be condoned provided appeal filed within 30 days of end of lockdown.
Application for stay of recovery in Form 314 may be submitted before Nodal Officer in unsigned form via email.
All documents required for completion of assessment proceedings may be sent via email. Concerned officers are bound to consider the documents.