Form of appeal and limitation

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..... the appeal relates is one hundred thousand rupees or less, two hundred fifty rupees; ( ii ) where the total income of the assessee, computed as aforesaid, in the case to which the appeal relates is more than one hundred thousand rupees but not more than two hundred thousand rupees, five hundred rupees;] ( iii ) where the total income of the assessee, computed as aforesaid, in the case to which the appeal relates is more than two hundred thousand rupees, one thousand rupees;] 2 ( iv ) where the subject matter of an appeal is not covered under clauses ( i ), ( ii ) and ( iii ), two hundred fifty rupees.] (2) The appeal shall be presented within thirty days of the following date, that is to say,- 3 [ (a) where the appeal i .....

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..... appeal under this Chapter shall be admitted unless at the time of filing of the appeal,- ( a ) where a return has been filed by the assessee, the assessee has paid the tax due on the income returned by him; or ( b ) where no return has been filed by the assessee, the assessee has paid an amount equal to the amount of advance tax which was payable by him: Provided that, 9 [in a case falling under clause ( b ) and] on an application made by the appellant in this behalf, the 10 [* * *] 17 [ Joint Commissioner (Appeals) or the Commissioner (Appeals) ] may, for any good and sufficient reason to be recorded in writing, exempt him from the operation of the provisions of 12 [that clause].] ----------------- .....

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..... Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 11. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 12. Substituted for this sub-section by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989. 13. Substituted vide THE FINANCE ACT, 2016 w.e.f. 1st day of April, 2017, before it was read as, excluded, or 14. Inserted vide THE FINANCE ACT, 2016 w.e.f. 1st day of April, 2017. 15. Inserted vide THE FINANCE ACT, 2023 dated 31-03-2023 w.e.f. 01-04-2023 16. Substituted vide THE FINANCE ACT, 2023 dated 31-03-2023 w.e.f. 01-04-2023 before it was read as, 7 [Commissioner (Appeals)] 17. Substituted vide THE FINANCE ACT, 2023 dated 31-03-2023 w.e.f. 01-04-2023 before it was read as .....

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