Form of appeal and limitation - Section 249

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.... the 1st day of October, 1998 or - Joint Commissioner (Appeals) on or after the 1st day of April, 2023, irrespective of the date of initiation of the assessment proceedings relating thereto be accompanied by a fee of, Quantum of Amount included Fee a. Where the total income/ loss of the assessee as computed by the A.O. in the case to which appeal relates is ₹ 1,00,000 or less 250 b. ....

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....s of the following date- * the date of payment of tax, where appeal is u/s 248 * where the appeal relates to any assessment or penalty, the date of service of the notice of demand relating to the assessment or penalty - where an application has been made under section 146 for reopening an assessment, the period from the date on which the application is made to the date on which the order pas....

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....he Commissioner (Appeals) may admit an appeal after the expiration of the said period if he is satisfied that the appellant had sufficient cause for not presenting it within that period. Note:- If the Commissioner (Appeals) refuses to admit appeal after the prescribed period, the assessee has a right to file an appeal against such order. Note:- The mistake of the accountant or lawyer may be a go....