https://www.taxtmi.com/circulars?id=5084 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. en-us Wed, 20 Oct 1993 00:00:00 +0530 Sat, 09 Aug 2008 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5084 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. Circulars Income Tax Wed, 20 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5084