Computation of limitation periods excludes the day of the order and the time to obtain its copy for appeals. Computation of limitation for appeals and specified applications under the wealth-tax framework requires exclusion of both the day on which the impugned order was made and the period reasonably required to obtain a copy of that order, so that time spent procuring the order does not prejudice initiation of appellate proceedings or applications under the Act.
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Provisions expressly mentioned in the judgment/order text.
Computation of limitation periods excludes the day of the order and the time to obtain its copy for appeals.
Computation of limitation for appeals and specified applications under the wealth-tax framework requires exclusion of both the day on which the impugned order was made and the period reasonably required to obtain a copy of that order, so that time spent procuring the order does not prejudice initiation of appellate proceedings or applications under the Act.
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