Exclusion of time for obtaining copy ensures limitation periods for tax appeals exclude service day and copy-obtainment delay. Exclusion of time for obtaining a copy governs computation of the limitation period for appeals and applications under the Income-tax Act: the day the order was served is excluded and, if the assessee was not provided a copy when notice was served, the time required to obtain a copy is excluded.
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.
Exclusion of time for obtaining copy ensures limitation periods for tax appeals exclude service day and copy-obtainment delay.
Exclusion of time for obtaining a copy governs computation of the limitation period for appeals and applications under the Income-tax Act: the day the order was served is excluded and, if the assessee was not provided a copy when notice was served, the time required to obtain a copy is excluded.
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