https://www.taxtmi.com/caselaws?id=187508 An appeal against a penalty order under the Income-tax Act was treated as maintainable where the tax had been paid before the appeal was taken up for admission, even though payment had not been made on the date of presentation. The statutory phrase that no appeal shall lie unless tax has been paid was read as governing maintainability at the admission stage, not as fixing the date of filing, because the Act distinguished between presentation and admission. A recital in the prescribed appeal form could not override the statutory condition. The objection to competence therefore failed, and the appeal was regarded as properly entertainable once payment was completed. en-us Mon, 27 Sep 1954 00:00:00 +0530 Tue, 25 Oct 2016 10:58:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187508 An appeal against a penalty order under the Income-tax Act was treated as maintainable where the tax had been paid before the appeal was taken up for admission, even though payment had not been made on the date of presentation. The statutory phrase that no appeal shall lie unless tax has been paid was read as governing maintainability at the admission stage, not as fixing the date of filing, because the Act distinguished between presentation and admission. A recital in the prescribed appeal form could not override the statutory condition. The objection to competence therefore failed, and the appeal was regarded as properly entertainable once payment was completed. Case-Laws Income Tax Mon, 27 Sep 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187508