CBDT issues clarification wrt limitation time for filing of appeals before CIT (Appeals) under Income-tax Act, 1961 in consonance with directions issued by Hon’ble Supreme Court in Suo Motu WP (Civil) No 3 of 2020 vide order dated 27th Apr, 2021. Circular No 10 of 2021 dated 25.05.2021 is issued.