What is the time limit for filing tax appeal to CIT(A) against order of A.O ?

The income tax Act provides that appeal must be filed within 30 days from

  1. the service of demand notice in case of assessment order or penalty order.
  2. The date of service of order , in any other case
  3. The date of payment of tax in case person denise his liability to deduct tax and wants to file appeal u/s 248 of the I T Act.

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