Form of appeal and limitation

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..... fee. (3) The appeal filed by an assessee under section 183 shall be presented within thirty days of the following:- (a) the date of service of the notice of demand, if the appeal relates to any order or intimation in pursuance of which such notice of demand is issued; (b) the date on which the period of six months for disposing of the application expired, if the appeal relates to not disposing of .....

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..... ) No appeal under this section shall be admitted unless, at the time of filing of the appeal,- (a) the assessee has paid the tax due in accordance with the return furnished; (b) the assessee has paid an amount equal to the amount of advance-tax which was payable by him, if no return has been filed by the assessee. (7) The Commissioner (Appeals) may, on an application made by the assessee, exempt h .....

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