https://www.taxtmi.com/caselaws?id=191000 Ambiguous language in the first proviso to section 30(1) of the Income-tax Act, 1922 was construed as not making prior payment of tax a condition precedent to filing an appeal. The expression "no appeal shall lie" was read in the context of the statutory right of appeal, and the separate use of "presented" suggested that Parliament would have said so expressly if filing itself were barred. On that reading, tax payment was required before the appeal could be heard and finally disposed of, but non-payment at the time of filing did not destroy the right of appeal. en-us Wed, 18 Sep 1957 00:00:00 +0530 Thu, 16 Mar 2017 17:05:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191000 Ambiguous language in the first proviso to section 30(1) of the Income-tax Act, 1922 was construed as not making prior payment of tax a condition precedent to filing an appeal. The expression "no appeal shall lie" was read in the context of the statutory right of appeal, and the separate use of "presented" suggested that Parliament would have said so expressly if filing itself were barred. On that reading, tax payment was required before the appeal could be heard and finally disposed of, but non-payment at the time of filing did not destroy the right of appeal. Case-Laws Income Tax Wed, 18 Sep 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191000