https://www.taxtmi.com/caselaws?id=242545 The High Court upheld the decision of the ITAT in favor of the assessee, emphasizing compliance with tax payment requirements before pursuing appeals under the Income Tax Act. The court found that the assessee had effectively paid the tax due on the returned income through seized funds, and the failure of authorities to act on the adjustment request was unjustified. The appeal by the Revenue was dismissed, affirming the ITAT's decision and underscoring the rationale behind the provision to ensure tax payment on admitted income before appeal hearings. en-us Fri, 10 Jan 2014 00:00:00 +0530 Mon, 07 Apr 2014 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242545 The High Court upheld the decision of the ITAT in favor of the assessee, emphasizing compliance with tax payment requirements before pursuing appeals under the Income Tax Act. The court found that the assessee had effectively paid the tax due on the returned income through seized funds, and the failure of authorities to act on the adjustment request was unjustified. The appeal by the Revenue was dismissed, affirming the ITAT's decision and underscoring the rationale behind the provision to ensure tax payment on admitted income before appeal hearings. Case-Laws Income Tax Fri, 10 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242545