Sec 144 order and Appeal

CA Santoshi (Chartered Accountant) (45 Points)

02 March 2022  

Dear Tax experts,

Can appeal be filed against order u/s.144 after 2 years from the date of order?

As per assessee, he had not received order copy or any SC notice with reference to such order so no appeal was filed earlier.

Further penalty demand is also raised on the same now after 2 years.

Please advise

Thanks