https://www.taxtmi.com/caselaws?id=191001 An appeal against a penalty order under section 46(1) of the Indian Income-tax Act, 1922 was held to remain competent even though the tax had not been paid when the appeal was filed. Section 30(1) gave a right of appeal, and the proviso stating that no appeal shall lie unless tax has been paid was construed strictly as affecting maintainability, not as barring filing or entertainment of the appeal itself. Reading sections 29 and 30 together, the right of appeal arose on service of the demand notice, and payment by the date of hearing was sufficient to keep the appeal effective. The proviso did not prevent hearing on merits once tax was paid. en-us Fri, 21 Apr 1961 00:00:00 +0530 Thu, 16 Mar 2017 17:15:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191001 An appeal against a penalty order under section 46(1) of the Indian Income-tax Act, 1922 was held to remain competent even though the tax had not been paid when the appeal was filed. Section 30(1) gave a right of appeal, and the proviso stating that no appeal shall lie unless tax has been paid was construed strictly as affecting maintainability, not as barring filing or entertainment of the appeal itself. Reading sections 29 and 30 together, the right of appeal arose on service of the demand notice, and payment by the date of hearing was sufficient to keep the appeal effective. The proviso did not prevent hearing on merits once tax was paid. Case-Laws Income Tax Fri, 21 Apr 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191001