https://www.taxtmi.com/acts?id=11834 Appeals must be in prescribed form, verified and accompanied by a fee. An assessee must file an appeal within the limitation period tied to the relevant triggering event (notice of demand, expiry of rectification disposal period, payment-triggered appeals, or service of the order). The Commissioner (Appeals) may admit late appeals for sufficient cause subject to an overall delay ceiling. Admission requires payment of tax due under the return or, if no return filed, payment equal to advance-tax liability, though the Commissioner may exempt the assessee from the advance-tax requirement for reasons recorded in writing. en-us Fri, 17 Sep 2010 11:16:10 +0530 Fri, 17 Sep 2010 11:16:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=11834 Appeals must be in prescribed form, verified and accompanied by a fee. An assessee must file an appeal within the limitation period tied to the relevant triggering event (notice of demand, expiry of rectification disposal period, payment-triggered appeals, or service of the order). The Commissioner (Appeals) may admit late appeals for sufficient cause subject to an overall delay ceiling. Admission requires payment of tax due under the return or, if no return filed, payment equal to advance-tax liability, though the Commissioner may exempt the assessee from the advance-tax requirement for reasons recorded in writing. Act-Rules Bills Fri, 17 Sep 2010 11:16:10 +0530 https://www.taxtmi.com/acts?id=11834