Time-limit for appeals to ITAT changed to a two-month period measured from month-end after electronic communication of orders. The proposal adds penalty orders on undisclosed income arising from search assessments to the list of orders appealable to the Income Tax Appellate ... Summary
Time-limit for appeals to ITAT changed to a two-month period measured from month-end after electronic communication of orders.
The proposal adds penalty orders on undisclosed income arising from search assessments to the list of orders appealable to the Income Tax Appellate Tribunal, correcting an omission; and it changes limitation computation so appeals may be filed within two months from the end of the month in which the order is communicated to the assessee or to the Principal Commissioner/Commissioner to accommodate electronic faceless appeal communications.
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