https://www.taxtmi.com/caselaws?id=187509 A tax appeal subject to a proviso requiring payment of tax was treated as maintainable where the tax due under the operative or modified demand had been paid before disposal, even if it was unpaid on the date of presentation. The proviso was read as a condition precedent linked to the tax then due for payment, while the limitation provision governed presentation time. The Court also treated the Commissioner's instalment order as modifying the original demand and held that any objection not raised before the appellate authority did not later defeat an appeal decided on merits. The appellate order was therefore valid. en-us Wed, 12 Jan 1955 00:00:00 +0530 Tue, 25 Oct 2016 11:08:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187509 A tax appeal subject to a proviso requiring payment of tax was treated as maintainable where the tax due under the operative or modified demand had been paid before disposal, even if it was unpaid on the date of presentation. The proviso was read as a condition precedent linked to the tax then due for payment, while the limitation provision governed presentation time. The Court also treated the Commissioner's instalment order as modifying the original demand and held that any objection not raised before the appellate authority did not later defeat an appeal decided on merits. The appellate order was therefore valid. Case-Laws Income Tax Wed, 12 Jan 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187509