https://www.taxtmi.com/caselaws?id=68325 The Tribunal, by majority view, held that the fee payable for filing an appeal before the Tribunal under section 253(6) should be calculated on the basis of the total income as computed by the Assessing Officer in the original assessment order, without considering the effect of the appellate order of the first Appellate Authority. The Third Member emphasized the clear and unambiguous language of the statute, stating that the fee should be based on the total income as initially computed by the Assessing Officer, in line with the decision of the Hyderabad Bench of the Tribunal. en-us Wed, 20 Apr 2005 00:00:00 +0530 Tue, 18 Jun 2013 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68325 The Tribunal, by majority view, held that the fee payable for filing an appeal before the Tribunal under section 253(6) should be calculated on the basis of the total income as computed by the Assessing Officer in the original assessment order, without considering the effect of the appellate order of the first Appellate Authority. The Third Member emphasized the clear and unambiguous language of the statute, stating that the fee should be based on the total income as initially computed by the Assessing Officer, in line with the decision of the Hyderabad Bench of the Tribunal. Case-Laws Income Tax Wed, 20 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68325