Form of appeal and limitation

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..... (a) the date of service of the notice of demand, if the appeal relates to any order or intimation in pursuance of which such notice of demand is issued; (b) the date on which the period of six months for disposing of the application expired, if the appeal relates to not disposing of the application for rectification under section 161; (c) the date of payment of the tax to .....

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..... s payable by him, if no return of tax bases has been filed by the assessee. (5) The Commissioner (Appeals) may, on an application made by the assessee, exempt him from the operation of the provisions of clause (b) of sub-section (4) for any good and sufficient reason to be recorded in writing. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation .....

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