Sec 270AA r.w Sec 249

Umang harshad shah (article) (33 Points)

08 January 2018  
Query 1
in case of the above application where the AO has passed order on 29/12/2017 and the assessee has received order on 01/01/2018 the how much time will get to assessee for immunity application
1. upto 31/12/2018
or
2. upto 28/02/2018
?????
Query 2.
if the assessee file immunity application to AO in 15/01/2018 how many days are completed will be considered according to section 249 if AO rejects his immunity application ?