Date of rectification order relevant date for calculating limitation period for filing of appeal

Last updated: 06 December 2024

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The Madras High Court (Madurai Bench) has ruled that the date of a rectification order is the relevant date for calculating the limitation period for filing an appeal. This decision was made in a case where the petitioner feared their appeal would be time-barred if calculated from the original assessment date. The court accepted the argument that the limitation period should commence from the date of the rectification order.

Court :
Madras High Court

Brief :
The Hon'ble Madras High Court (Madurai Bench) in the case of M/s. SPK and Co v. State Tax Officer [W.P. (MD) No. 27787 of 2024 dated November 22, 2024] disposed the writ petition thereby holding that the date of limitation for filing of appeal would start from the date of passing of rectification order.

Citation :
W.P. (MD) No. 27787 of 2024 dated November 22, 2024

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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