https://www.taxtmi.com/caselaws?id=190728 An appeal under the Income-tax Act could not be rejected for non-payment of admitted tax once that tax had been paid before the matter reached the Tribunal. The statutory condition in Section 249(4)(a) was therefore treated as satisfied, and the Tribunal was justified in remitting the matter to the first appellate authority for decision on merits and verification of payment. The Karnataka HC upheld the Tribunal's direction and rejected the revenue's challenge, confirming that compliance with the admitted-tax requirement can be recognised at the appellate stage when the condition is ultimately met. en-us Mon, 15 Dec 2014 00:00:00 +0530 Fri, 24 Feb 2017 00:15:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190728 An appeal under the Income-tax Act could not be rejected for non-payment of admitted tax once that tax had been paid before the matter reached the Tribunal. The statutory condition in Section 249(4)(a) was therefore treated as satisfied, and the Tribunal was justified in remitting the matter to the first appellate authority for decision on merits and verification of payment. The Karnataka HC upheld the Tribunal's direction and rejected the revenue's challenge, confirming that compliance with the admitted-tax requirement can be recognised at the appellate stage when the condition is ultimately met. Case-Laws Income Tax Mon, 15 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190728