https://www.taxtmi.com/article/detailed?id=765 Prepayment of admitted tax is an express statutory condition for appeals before the Commissioner (Appeals) but not for appeals to the Appellate Tribunal. Chapter XX is divided into distinct headings with independent procedural schemes; the Tribunal heading does not incorporate the Commissioner (Appeals) prepayment requirement. The Supreme Court held that a dis enabling condition must be clearly stated by the legislature and cannot be read into separate appeal provisions, so appeals to the Tribunal may be admitted without full payment of admitted tax. en-us Tue, 20 Apr 2010 00:00:00 +0530 Tue, 20 Apr 2010 23:20:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=765 Prepayment of admitted tax is an express statutory condition for appeals before the Commissioner (Appeals) but not for appeals to the Appellate Tribunal. Chapter XX is divided into distinct headings with independent procedural schemes; the Tribunal heading does not incorporate the Commissioner (Appeals) prepayment requirement. The Supreme Court held that a dis enabling condition must be clearly stated by the legislature and cannot be read into separate appeal provisions, so appeals to the Tribunal may be admitted without full payment of admitted tax. Articles Income Tax Tue, 20 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=765