TMI BlogLimitation period for filing appealX X X X Extracts X X X X X X X X Extracts X X X X ..... One of my clients filed appeal before Commissioner of Income Tax (Appeals) against the order of Assessing Officer. The appeal was decided on 11.10.2024. The demand has been issued in compliance of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeal order on 19.11.2024. The client intends to file appeal before ITAT. From when the limitation period starts - whether the date of disposal of appeal or from the date of demand on the basis of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he order dated 19.11.2024. Kindly throw light on this. - Reply By DR.MARIAPPAN GOVINDARAJAN - The Reply = Dear Sir, The demand is to be issued on the basis of the order of Commissioner (Appeals). Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore the date of appeal order and demand order may be varied. The time limit starts from the last month in which the order has been communicated. For example, the order in your case is passed on 11.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0.2024. Suppose if the said order is received by you on 20.10.24 the limitation starts from 31.10.2024 for 2 months not 60 days. Therefore the appeal before ITAT should be filed on 31.12.2024. M. GOVI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NDARAJAN - Limitation period for filing appeal - Query Started By: - DR.MARIAPPAN GOVINDARAJAN Dated:- 3-12-2024 Last Replied Date:- 3-12-2024 Income Tax - Got 1 Reply - Income Tax - Discussion For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... um - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
|