https://www.taxtmi.com/caselaws?id=75438 The Supreme Court dismissed the civil appeals filed by the Department, affirming that it was not mandatory for the assessee to pay the undisputed tax amount before filing an appeal before the Income Tax Appellate Tribunal. The Court held that Section 249(4)(a) did not apply to appeals under Section 253(1)(b) and could not be extended to Chapter XX(B). The Court emphasized that the power to introduce such conditions lies with the Legislature, not through judicial legislation. The Appellate Tribunal was directed to expeditiously dispose of the assessee's appeal on merits without expressing an opinion on the case's merits. en-us Tue, 06 Apr 2010 00:00:00 +0530 Wed, 22 Oct 2014 15:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75438 The Supreme Court dismissed the civil appeals filed by the Department, affirming that it was not mandatory for the assessee to pay the undisputed tax amount before filing an appeal before the Income Tax Appellate Tribunal. The Court held that Section 249(4)(a) did not apply to appeals under Section 253(1)(b) and could not be extended to Chapter XX(B). The Court emphasized that the power to introduce such conditions lies with the Legislature, not through judicial legislation. The Appellate Tribunal was directed to expeditiously dispose of the assessee's appeal on merits without expressing an opinion on the case's merits. Case-Laws Income Tax Tue, 06 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75438