https://www.taxtmi.com/caselaws?id=340763 The court clarified that the limitation period for filing an appeal under Section 260A (2) (a) of the Income Tax Act, 1961 begins upon receipt of the order by any named officer, including the CIT (Judicial), rejecting the argument that it commences only upon receipt by the 'concerned' CIT. Administrative instructions cannot extend the statutory limitation period, and earlier decisions are distinguished as inapplicable to the current interpretation. The court's decision aims to ensure timely appeals and prevent delays caused by administrative arrangements. en-us Fri, 24 Mar 2017 00:00:00 +0530 Sat, 13 May 2017 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340763 The court clarified that the limitation period for filing an appeal under Section 260A (2) (a) of the Income Tax Act, 1961 begins upon receipt of the order by any named officer, including the CIT (Judicial), rejecting the argument that it commences only upon receipt by the 'concerned' CIT. Administrative instructions cannot extend the statutory limitation period, and earlier decisions are distinguished as inapplicable to the current interpretation. The court's decision aims to ensure timely appeals and prevent delays caused by administrative arrangements. Case-Laws Income Tax Fri, 24 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340763