29 January 2010
Appeal to CIT (A) is required to be filed within 30 of the date of the specified date (date of receipt of the Demand Notice). My question is that if suppose the order with demand notice is received on 30-12-2009 then last date to file appeal shall be 28-12-2009 or 29-12-2009 (i.e. in 30days period 30.12.2009 to be included or excluded). It may be appreciated that if the time allowed is say 1 day then then it means 31.12.2009 accordingly.
30 January 2010
as per section 268 of Income tax act, 1961 , the date on which is served is to be excluded. Hence time of 30 days for making an appeal would begin from 31-12-2009 and hence the last date would be 29-01-2010.