Section 12(3) in The Companies (Profits) Surtax Act, 1964
(3)Every appeal under sub-section (1) or sub-section (2) shall be filed within sixty days of the date on which the order sought to be appealed against is communicated to the assessee or to the [Chief Commissioner or Commissioner (Appeal)] [Substituted for the words "Appellate Assistant Commissioner" by the Act 2 of 1977, section 39 ], as the case may be.
