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Report No. 12

257. Form of appeal and limitation.-

(1) The appeal shall be in the prescribed form and shall be verified in the prescribed manner.

[Section 30(3)]

(2) The appeal shall ordinarily be presented within thirty days of the following date, that is to say,-

(a) where the appeal relates to any tax deducted under section 204(1) [18(3B)], the date of payment of the tax, or

(b) where the appeal relates to any assessment, interest or penalty, the date of receipt of the notice of demand relating to the assessment, interest or penalty, or

(c) in any other case, the date on which intimation of the order sought to be appealed against is received

[Section 30(2), part]

(3) The Appellate Assistant Commissioner may admit an appeal after the expiration of the said period if he is satisfied that the appellant had sufficient cause for not presenting it within that period.

[Section 30(2), part]



Income-Tax Act, 1922 Back




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