https://www.taxtmi.com/caselaws?id=150112 A cheque deposited with an appeal, though described in the challan as relating to a different assessment year, was treated as payment towards the admitted tax for the relevant year because the error was only clerical. Once the true purpose of the deposit was accepted, there was no legal basis to deny its character as a valid tax deposit for that assessment year. The deposit had to be assessed by its substance, not the mistaken year noted in the challan, and the appeal could not be rejected as incompetent on that ground. en-us Tue, 24 Aug 1971 00:00:00 +0530 Thu, 09 May 2013 10:44:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150112 A cheque deposited with an appeal, though described in the challan as relating to a different assessment year, was treated as payment towards the admitted tax for the relevant year because the error was only clerical. Once the true purpose of the deposit was accepted, there was no legal basis to deny its character as a valid tax deposit for that assessment year. The deposit had to be assessed by its substance, not the mistaken year noted in the challan, and the appeal could not be rejected as incompetent on that ground. Case-Laws VAT and Sales Tax Tue, 24 Aug 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150112