https://www.taxtmi.com/caselaws?id=261327 The Tribunal held that the CIT(A) wrongly dismissed the appeals for non-payment of taxes due on returned income before filing the appeal. The Tribunal clarified that while payment of tax is mandatory, the requirement to pay before filing the appeal is directory. The appeals were allowed, and the CIT(A) was directed to adjudicate them on merits, granting the assessee a hearing opportunity. en-us Tue, 30 Jun 2015 00:00:00 +0530 Wed, 22 Jul 2015 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261327 The Tribunal held that the CIT(A) wrongly dismissed the appeals for non-payment of taxes due on returned income before filing the appeal. The Tribunal clarified that while payment of tax is mandatory, the requirement to pay before filing the appeal is directory. The appeals were allowed, and the CIT(A) was directed to adjudicate them on merits, granting the assessee a hearing opportunity. Case-Laws Income Tax Tue, 30 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261327