https://www.taxtmi.com/caselaws?id=7301 An appeal against an order imposing penalty under section 46(1) of the Indian Income-tax Act, 1922 was not maintainable because the first proviso to section 30(1) required the tax to be actually paid before the appeal could be entertained or disposed of. The assessee had not paid the tax by the time the Appellate Assistant Commissioner decided the matter, so the statutory bar applied. Defective service of the demand notice did not excuse non-payment or affect the maintainability condition. The appeal was therefore incompetent, and the reference was answered against the assessee. en-us Tue, 20 Feb 1968 00:00:00 +0530 Tue, 17 Feb 2009 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7301 An appeal against an order imposing penalty under section 46(1) of the Indian Income-tax Act, 1922 was not maintainable because the first proviso to section 30(1) required the tax to be actually paid before the appeal could be entertained or disposed of. The assessee had not paid the tax by the time the Appellate Assistant Commissioner decided the matter, so the statutory bar applied. Defective service of the demand notice did not excuse non-payment or affect the maintainability condition. The appeal was therefore incompetent, and the reference was answered against the assessee. Case-Laws Income Tax Tue, 20 Feb 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7301