Form of appeal and limitation

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....a prescribed fee. (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 app....

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....nt had sufficient cause for not presenting it within that time; and     (b) the delay in filing the appeal does not exceed one year. (6) No appeal under this section shall be admitted unless, at the time of filing of the appeal,-     (a) the assessee has paid the tax due in accordance with the return furnished;     (b) the assessee has paid ....