https://www.taxtmi.com/caselaws?id=151079 The Tribunal held that the assessee must pay the balance filing fee of Rs. 9,500 for the appeal to be admitted, as the assessed income exceeded Rs. 2 lakhs, warranting a fee of Rs. 10,000. The Tribunal emphasized that the filing fee should be determined based on the assessed income, regardless of the issue raised in the appeal. Failure to pay the required fee would render the appeal non-maintainable, as per the interpretation of section 253(6) of the Income-tax Act, 1961. en-us Fri, 25 Jun 2010 00:00:00 +0530 Tue, 28 May 2013 18:30:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151079 The Tribunal held that the assessee must pay the balance filing fee of Rs. 9,500 for the appeal to be admitted, as the assessed income exceeded Rs. 2 lakhs, warranting a fee of Rs. 10,000. The Tribunal emphasized that the filing fee should be determined based on the assessed income, regardless of the issue raised in the appeal. Failure to pay the required fee would render the appeal non-maintainable, as per the interpretation of section 253(6) of the Income-tax Act, 1961. Case-Laws Income Tax Fri, 25 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151079