https://www.taxtmi.com/caselaws?id=70104 The Tribunal reversed the Commissioner (Appeals)'s decision and directed the admittance of the appeal by the partnership firm, emphasizing that payment of tax due on the returned income was the key requirement for appeal admittance under section 249(4) of the Income-tax Act. The Tribunal distinguished between 'tax' and 'interest,' clarifying that interest payment was not a pre-condition for appeal. It held that the firm had fulfilled the core requirement by paying the tax on the admitted income, even with a shortfall in interest payment, ultimately allowing the firm's appeal. en-us Wed, 25 Oct 2000 00:00:00 +0530 Thu, 14 Apr 2011 13:08:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70104 The Tribunal reversed the Commissioner (Appeals)'s decision and directed the admittance of the appeal by the partnership firm, emphasizing that payment of tax due on the returned income was the key requirement for appeal admittance under section 249(4) of the Income-tax Act. The Tribunal distinguished between 'tax' and 'interest,' clarifying that interest payment was not a pre-condition for appeal. It held that the firm had fulfilled the core requirement by paying the tax on the admitted income, even with a shortfall in interest payment, ultimately allowing the firm's appeal. Case-Laws Income Tax Wed, 25 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70104