Appeal limitation periods adjusted: start from later of order communication or tribunal president taking office, easing filing timing. Specifies that where the Appellate Tribunal is not yet constituted, the limitation period for appeals under section 112(1) and for Commissioner-initiated applications under section 112(3) begins from the later of the date the order is communicated or the date on which the President or State President of the Appellate Tribunal enters office after its constitution.
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Appeal limitation periods adjusted: start from later of order communication or tribunal president taking office, easing filing timing.
Specifies that where the Appellate Tribunal is not yet constituted, the limitation period for appeals under section 112(1) and for Commissioner-initiated applications under section 112(3) begins from the later of the date the order is communicated or the date on which the President or State President of the Appellate Tribunal enters office after its constitution.
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