Exclusion of time to obtain a copy alters limitation computation, protecting the period available to file appeals or applications. Where an order is served, the day of service is relevant to computation of limitation, but if the assessee was not given a copy when notice was served, the time required to obtain that copy shall be excluded from the period of limitation for filing an appeal or application under the Bill.
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Provisions expressly mentioned in the judgment/order text.
Exclusion of time to obtain a copy alters limitation computation, protecting the period available to file appeals or applications.
Where an order is served, the day of service is relevant to computation of limitation, but if the assessee was not given a copy when notice was served, the time required to obtain that copy shall be excluded from the period of limitation for filing an appeal or application under the Bill.
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