Extension of appeal period allows assessees in default to file appeals against specified tax deduction orders after the deadline. Amendment inserts sub section (2A) into section 249 permitting an assessee in default, where an order under the tax deduction in default provision was made within the specified earlier period and no appeal was filed within the original time, to present such appeal before a single extended cutoff date; the amendment is effective from the Finance Act commencement date and solely extends the appeal filing timeframe in those circumstances.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Extension of appeal period allows assessees in default to file appeals against specified tax deduction orders after the deadline.
Amendment inserts sub section (2A) into section 249 permitting an assessee in default, where an order under the tax deduction in default provision was made within the specified earlier period and no appeal was filed within the original time, to present such appeal before a single extended cutoff date; the amendment is effective from the Finance Act commencement date and solely extends the appeal filing timeframe in those circumstances.
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