Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 21] [Section 249(2)] [Section 249] [Entire Act] Union of India - Subsection Section 249(2)(b) in The Income Tax Act, 1961 (b)where the appeal relates to any assessment or penalty, the date of service of the notice of demand relating to the assessment or penalty: