Report No. 12
(1) The appeal to the High Court shall be filed within sixty days of the date on which the order sought to be appealed against is communicated to the assessee or to the Commissioner, as the case may be.
[Section 33(1), part, section 33(2), latter part, section 33B(3), part and section 66(1) main para., part]
(2) The High Court may admit an appeal after the expiry of the sixty days referred to in sub-section (1) if it is satisfied that there was sufficient cause for not presenting it within that period.
[Section 33(2A) and section 66 (7/1)]