https://www.taxtmi.com/article/detailed?id=1339 The limitation period for filing an appeal begins on the date the aggrieved party receives the copy of the order; accrual of right occurs at that moment and continues to subsist but later discovery by successors does not constitute fresh accrual. Section 16 type successor provisions apply when a right to sue accrues only on death, not where a right has already accrued in the deceased's lifetime; therefore statutory limitation and condonation rules control the Commissioner (Appeals)' jurisdiction. en-us Wed, 29 Jun 2011 18:48:27 +0530 Wed, 29 Jun 2011 18:48:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1339 The limitation period for filing an appeal begins on the date the aggrieved party receives the copy of the order; accrual of right occurs at that moment and continues to subsist but later discovery by successors does not constitute fresh accrual. Section 16 type successor provisions apply when a right to sue accrues only on death, not where a right has already accrued in the deceased's lifetime; therefore statutory limitation and condonation rules control the Commissioner (Appeals)' jurisdiction. Articles Other Topics Wed, 29 Jun 2011 18:48:27 +0530 https://www.taxtmi.com/article/detailed?id=1339