Form of appeal and limitation
Form of appeal and limitation
249. (1) Every appeal under this Chapter shall be in the prescribed form and shall be verified in the prescribed manner.
(2) The appeal shall be presented within thirty days of the following date, that is to say,—
(a) where the appeal relates to any tax deducted under sub-section (1) of section 195, the date of payment of the tax, or
(b) where the appeal relates to any assessment or penalty, the date of service of the notice of demand relating to the assessment or penalty, or
(c) in any other case, the date on which intimation of the order sought to be appealed against is served.
(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.
[As amended by Finance Act, 1968]