Clarification regarding date of limitation for filing ap­peals

1. According to the provisions of section 249(2)(c) an appeal has to be presented within 30 days from the date of service of the order sought to be appealed against. Also, the proviso under section 154(2)(b ) provides that if the Assessing Officer does not rectify, within a period of three months from the end of the month in which a mistake in an intimation under section 143(1) is brought to his notice by the assessee, he may file an appeal and the provisions of sections 246 and 249 shall have effect as if the said intimation were an order for the purposes of these sections.

2. References have been received requesting for a clarification as to the date of expiry of the time limit for filing an appeal in such cases.

3. The matter has been considered by the Board. It has been decided that, for the purposes of section 249(2)(c), the intima­tion under section 143(1) should be deemed to have been served on the assessee (for this limited purpose) on the date following the expiry of the period of three months mentioned in the proviso under section 154(2)( b) and hence the limitation period of thirty days will start from that date.

Circular : No. 668, dated 20-10-1993.

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