S. 260A: Time limit to file appeal to HC begins from date of receipt of order by officer entitled to file appeal

DIT (IT) Vs. Hyundai Heavy Industries Co. Ltd (Uttarakhand High Court) Section 260A creates a right of appeal and provides that appeal is to be preferred within a period of 120 days. The appeal is to be lodged within 120 days of the receipt of the order. Reading these provisions together, it is clear that what is contemplated by the law giver is that an appeal must be lodged within a period of 120 days from the date of receipt of the order and receipt is to be understood as meaning that there is a duty also on the Tribunal to communicate the order to the person, who is entitled to lodge the ap...