Payment condition for appeals: payment of tax due on returned net wealth required before appeal admission; written exemption allowed. Insertion of a payment condition to section 23 requires that, where an assessee has filed a return, no appeal under that section shall be admitted unless the appellant has paid the tax due on the net wealth returned at the time of filing the appeal, subject to written exemption by the Appellate Assistant Commissioner.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Payment condition for appeals: payment of tax due on returned net wealth required before appeal admission; written exemption allowed.
Insertion of a payment condition to section 23 requires that, where an assessee has filed a return, no appeal under that section shall be admitted unless the appellant has paid the tax due on the net wealth returned at the time of filing the appeal, subject to written exemption by the Appellate Assistant Commissioner.
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