2013 (11) TMI 650

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.... Mr. Vikram Ramakrishnan, Additional Government Pleader JUDGEMENT:- PER : K K Sasidharan The petitioner is aggrieved by the order dated 24.07.2013 dismissing the appeal on the ground of limitation. 2. The second respondent in the case of the petitioner passed an assessment order on 27.03.2012. The said order was challenged before the first respondent. The appeal was rejected primarily ....

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....has undergone a sea change after Finance Bill, 2012, thereby reducing the period to file appeal from three months to two months and the grace period from three months to one month. The first respondent proceeded as if the date on which the appeal was preferred should be taken as the crucial date. Since the appeal was preferred after the Amendment came into force and having found that the appeal wa....