Clarification regarding date of limitation for filing appeals--Section 154(2)(b)--Regarding

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....ion 249(2)(c), an appeal has to be presented within 30 days from the date of service of the order sought to be appealed against. Also, the proviso under section 154(2)(b) provides that if the Assessing Officer does not rectify, within a period of three months from the end of the month in which a mistake in an intimation under section 143(1) is brought to his notice by the assessee, he may file an ....