https://www.taxtmi.com/caselaws?id=70082 The Tribunal concluded that the appeal could be admitted without payment of tax on the returned undisclosed income, emphasizing that the requirement of section 249(4) of the Income Tax Act applied only to appeals before the Deputy Commissioner (Appeals) and not the Tribunal. The Tribunal rejected the Departmental Representative's argument that non-payment of tax rendered the appeal inadmissible, stating it must apply the law as it stands and cannot rewrite it. The Tribunal denied the assessee's request for a stay of tax demand due to pending proceedings under other statutes, indicating the appeal would proceed to a hearing on merits upon application by either party. en-us Mon, 30 Apr 2001 00:00:00 +0530 Thu, 14 Apr 2011 11:44:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70082 The Tribunal concluded that the appeal could be admitted without payment of tax on the returned undisclosed income, emphasizing that the requirement of section 249(4) of the Income Tax Act applied only to appeals before the Deputy Commissioner (Appeals) and not the Tribunal. The Tribunal rejected the Departmental Representative's argument that non-payment of tax rendered the appeal inadmissible, stating it must apply the law as it stands and cannot rewrite it. The Tribunal denied the assessee's request for a stay of tax demand due to pending proceedings under other statutes, indicating the appeal would proceed to a hearing on merits upon application by either party. Case-Laws Income Tax Mon, 30 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70082