Form of appeal and limitation

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Full Text of the Document

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..... (3) The appeal filed by an assessee under section 183 shall be presented within thirty days of the following:- (a) the date of service of the notice of demand, if the appeal relates to any order or intimation in pursuance of which such notice of demand is issued; (b) the date on which the period of six months for disposing of the application expired, if the appeal relates to not disposing....