Income-tax Act,1961
Act No : 43
Section :
Form of appeal and limitation 4.
249. Form of appeal and limitation4 (1) Every appeal under this Chapter shall be in the prescribed form and shall be verified in the prescribed manner. (2) The appeal shall be presented within thirty days of the following date, that is to say,- (a) where the appeal relates to any tax deducted under sub- section (1) of section 195, the date of payment of the tax, or, (b) where the appeal relates to any assessment or penalty, the date of service of the notice of demand relating to the assessment or penalty: 5[Provided that, 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 passed on the application reserved on the assessee shall be excluded, or] 6(C) in any other case, the date on which intimation of the order sought to be appealed against is served. (3) The 7[Deputy Commissioner (Appeals)] 8[or, as the case may be, the Commissioner (Appeals)] may admit an appeal after the expiration of --------------------------------------------------------------------- 1 Prior to the omission, section 247, as amended by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978 and the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988, read as under: "247. Appeal by partner.-Where the partners of a firm are individually assessable on their shares in the total income of the firm, any such partner may appeal to the Deputy Commissioner (Appeals) or, as the case may be, the Commissioner (Appeals) against any order of an Assessing Officer deter-mining the amount of the total income or the loss of the firm or the apportionment thereof between the several partners, but he cannot agitate such matters in any appeal preferred against an order of assessment determining his own total income or loss." Earlier, it was omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989 but was reintroduced by the Direct Tax Laws (Amendment) Act, 1989, with effect from the same date. 2 Substituted for "Appellate Assistant Commissioner", ibid. 3 Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 5 Inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-10- 1975. 7 Substituted for "Appellate Assistant Commissioner" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 8 Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. ---------------------------------------------------------------------- 1.719 the said period if he is satisfied that the appellant had sufficient cause for not presenting it within that period. 1[(4) No appeal under this Chapter shall be admitted unless at the time of filing of the appeal,- (a) where a return has been filed by the assessee, the assessee has paid the tax due on the income returned by him; or (b) where no return has been filed by the assessee, the assessee has paid an amount equal to the amount of advance tax which was payable by him: Provided that, 2[in a case falling under clause (b) and] on an application made by the appellant in this behalf, the 3[Deputy Commissioner (Appeals)] 4[or, as the case may be, the Commissioner (Appeals)] may, for any good and sufficient reason to be recorded in writing, exempt him from the operation of the provisions of 5[that clause].]
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