Appellate Tribunal order communication streamlined through electronic service to assessee and revenue authority under the limitation framework.

Section 363 is amended to require the Appellate Tribunal to send its order to the assessee and electronically to the jurisdictional Principal Commissioner or Commissioner through the designated portal. The amendment also applies the Act's time-limit provisions for appeal, reference, revision, or other proceedings to this communication process, thereby integrating service of orders with the existing limitation framework.

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