| COURT: | Uttarakhand High Court |
| CORAM: | K. M. Joseph CJ, Sharad Kumar Sharma J |
| SECTION(S): | 260A |
| GENRE: | Domestic Tax |
| CATCH WORDS: | limitation period |
| COUNSEL: | P. R. Mullick |
| DATE: | May 17, 2018 (Date of pronouncement) |
| DATE: | June 23, 2018 (Date of publication) |
| AY: | 1997-98 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| S. 260A: The time limit for filing an appeal to the High Court begins from the date of receipt of the order by the officer entitled to file the appeal. The fact that the ITAT may have dispatched the order earlier is not relevant. The fact that the officer may be aware of the ITAT's order owing to collateral proceedings is also not relevant | |
Section 260A creates a right of appeal and provides that appeal is to be preferred within a period of 120 days. The appeal is to be lodged within 120 days of the receipt of the order. Reading these provisions together, it is clear that what is contemplated by the law giver is that an appeal must be lodged within a period of 120 days from the date of receipt of the order and receipt is to be understood as meaning that there is a duty also on the Tribunal to communicate the order to the person, who is entitled to lodge the appeal
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