https://www.taxtmi.com/caselaws?id=185590 The Tribunal allowed the appeals, setting aside the Commissioner's orders for default of non-payment of taxes. It held that the seized cash should have been adjusted towards tax liability as requested by the assessee. The Tribunal interpreted the relevant provision to include deemed payments, emphasizing the right of appeal. It found the delay in tax payment was due to the Revenue's failure to adjust the seized cash, not the assessee's fault. The decision focused on rectifying the delayed tax payment issue and ensuring fair treatment for the assessee. en-us Fri, 25 May 2012 00:00:00 +0530 Wed, 21 Feb 2018 10:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185590 The Tribunal allowed the appeals, setting aside the Commissioner's orders for default of non-payment of taxes. It held that the seized cash should have been adjusted towards tax liability as requested by the assessee. The Tribunal interpreted the relevant provision to include deemed payments, emphasizing the right of appeal. It found the delay in tax payment was due to the Revenue's failure to adjust the seized cash, not the assessee's fault. The decision focused on rectifying the delayed tax payment issue and ensuring fair treatment for the assessee. Case-Laws Income Tax Fri, 25 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185590