https://www.taxtmi.com/caselaws?id=211211 The Tribunal allowed all seven appeals by members of the same family, consolidated due to a common issue, under section 249(4) of the Act. Despite initial dismissal by the Commissioner for non-maintainability due to unpaid taxes on the returned income, the Tribunal held that payment before the appeal hearing validated the appeals. It emphasized timely tax payment before appeal hearings to maintain appeal validity, following a precedent that deems such payment as sufficient compliance with statutory requirements. The Tribunal set aside the Commissioner's orders and restored the appeals for fresh adjudication on merits. en-us Wed, 04 Jan 2012 00:00:00 +0530 Fri, 09 Mar 2012 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211211 The Tribunal allowed all seven appeals by members of the same family, consolidated due to a common issue, under section 249(4) of the Act. Despite initial dismissal by the Commissioner for non-maintainability due to unpaid taxes on the returned income, the Tribunal held that payment before the appeal hearing validated the appeals. It emphasized timely tax payment before appeal hearings to maintain appeal validity, following a precedent that deems such payment as sufficient compliance with statutory requirements. The Tribunal set aside the Commissioner's orders and restored the appeals for fresh adjudication on merits. Case-Laws Income Tax Wed, 04 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211211