Deemed service rule: limitation to file appeal begins after expiry of the three-month rectification period under the proviso. For limitation purposes, an intimation under the assessment intimation provision is deemed served on the day following the expiry of the rectification period in the rectification proviso where the Assessing Officer has not rectified the mistake; the thirty-day limitation to file an appeal under the appeals limitation provision runs from that deemed-service date.
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.
Deemed service rule: limitation to file appeal begins after expiry of the three-month rectification period under the proviso.
For limitation purposes, an intimation under the assessment intimation provision is deemed served on the day following the expiry of the rectification period in the rectification proviso where the Assessing Officer has not rectified the mistake; the thirty-day limitation to file an appeal under the appeals limitation provision runs from that deemed-service date.
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