https://www.taxtmi.com/caselaws?id=192197 The court upheld the Income Tax Appellate Tribunal's decision favoring the Respondent Assessee, emphasizing the need for valid justifications in challenging settled issues. The appeal was adjourned for the appellant to file an affidavit justifying the appeal, with costs imposed due to the lack of proper grounds initially. The court stressed the importance of complying with legal procedures and directed the Commissioner of Income Tax-IV to personally pay costs, making it a condition precedent for the appellant to be heard in the appeal, ensuring adherence to legal directives and financial obligations. en-us Mon, 19 Sep 2016 00:00:00 +0530 Fri, 19 May 2017 07:47:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192197 The court upheld the Income Tax Appellate Tribunal's decision favoring the Respondent Assessee, emphasizing the need for valid justifications in challenging settled issues. The appeal was adjourned for the appellant to file an affidavit justifying the appeal, with costs imposed due to the lack of proper grounds initially. The court stressed the importance of complying with legal procedures and directed the Commissioner of Income Tax-IV to personally pay costs, making it a condition precedent for the appellant to be heard in the appeal, ensuring adherence to legal directives and financial obligations. Case-Laws Income Tax Mon, 19 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192197