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of <h1>Income Tax Appeals: 30-Day Filing Period Begins After 3-Month Rectification Window u/s 154(2)(b.</h1> Circular No. 668, dated October 20, 1993, addresses the time limit for filing appeals under Section 154(2)(b) of the Income Tax Act. It clarifies that if an Assessing Officer fails to rectify a mistake within three months from the end of the month when the error is reported by the assessee, the 30-day period for filing an appeal begins the day after this three-month period ends. This clarification aims to guide officers, including Directors-General of Income-tax and Commissioners of Income-tax (Appeals), in determining the correct deadline for appeal submissions.
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