INCOME TAX : After an order is passed by Commissioner(Appeals) under section 250, same has to be given effect to within a period of three months from end of month in which order is passed or period of three months from date of receipt of order by Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner as case may be;
from www.taxmann.com Latest Case Laws https://www.taxmann.com/research/direct-tax-laws/top-story/101010000000198793/hc-directs-pcit-to-look-into-matter-as-order-giving-effect-to-cita’s-order-was-passed-beyond-limitation-period.aspx
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