Limitation periods for appeals to the Appellate Tribunal follow the Limitation Act, subject to practicable application.

Limitation for appeals to the Appellate Tribunal is governed by the Limitation Act, 1963, as far as may be practicable. The general statutory limitation framework applies to appellate proceedings, subject to its suitability for such appeals. The designation "Appellate Tribunal" replaced "Cyber Appellate Tribunal" through the Finance Act, 2017.

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