deduction, for the period
their establishments are under closure during the
lockdown.
2. In the writ petitions apart from challenging the D.O.
dated ... make full payment of wages to the
employees during the period of lockdown. In few of
the writ petitions, directions have also been sought
petitioner narrated global impact of Covid-19 being caused
and declaration of lockdowns in more than 130 countries in the entire
world. In view ... Home Affairs had issued certain guidelines. The Government
of India had imposed lockdown from 14.04.2020 onwards for
containment of Covid-19 pandemic, barring essential Services
expiry of 90 days, however, unfortunately, on 24/03/2020, a nationwide
lockdown was imposed by the Government of India in view of adverse
circumstances ... created by pandemic covid-19 in the country. The lockdown
was extended from time to time which crippled the functioning of most
Prime Minister of India took the bold step of imposing a nationwide
lockdown, for 21 days, to prevent the spread of Covid 19 epidemic ... this lockdown was
extended from time to time. As a matter of fact, even before this formal nationwide
lockdown, the functioning of the Income
learned counsel for the
petitioners is that the sudden and strict lockdown due to
unprecedented pandemic in March, 2020 had made a large
disruption ... prayed for.
21. It has been further stated that the first national lockdown
came into force on 25th March, 2020, i.e., after
Prime Minister of India took the bold step of
imposing a nationwide lockdown, for 21 days, to prevent spread of Covid 19
epidemic, and this ... lockdown was extended from time to time. As a matter of
fact, even before this formal nationwide lockdown, the functioning of the
Income Tax Appellate
date of conclusion
of hearing by excluding the days for which the lockdown announced by
the Government was in force. The relevant observations of this ... Prime Minister of India took the bold step of
imposing a nationwide lockdown, for 21 days, to prevent the spread of
Covid 19 epidemic
Prime Minister of India took the bold step of imposing a
nationwide lockdown, for 21 days, to prevent spread of Covid 19 epidemic, and this ... lockdown was extended from time to time. As a matter of fact, even before this
formal nationwide lockdown, the functioning of the Income Tax Appellate
charges to CFSs, ICDs and Shipping lines, during the
entire period of lockdown enforced by the Government consequent on
the COVID-19 pandemic. Inability ... Page 18 of 145
19:31:19
imposed a condition of "lockdown" in the country, it is referred to,
hereinafter
Punjab, have taken certain stringent
measures. The country has been under nationwide lockdown since
24.03.2020. The Governor of Punjab, in exercise of powers purportedly
conferred ... schools shall not charge any fee for the period of
lockdown/curfew, excluding the period of summer break.
However, those schools who have provided
