https://www.taxtmi.com/caselaws?id=346479 The Supreme Court clarified that the right of appeal in tax matters is a substantive right that vests when proceedings are initiated and cannot be affected by subsequent legislation unless expressly stated. The Court held that for assessee appeals under Section 260A, the court fee is determined based on the date of assessment, and for Revenue appeals, it is based on the date the disputed demand is negated by the appellate authority. The Court found that the High Court erred in applying Section 52A of the 1959 Act retrospectively and ruled that the court fee is governed by the unamended provisions for appeals filed before March 06, 2003. The appeals were allowed, overturning the High Court's decision. en-us Thu, 10 Aug 2017 00:00:00 +0530 Wed, 27 Apr 2022 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346479 The Supreme Court clarified that the right of appeal in tax matters is a substantive right that vests when proceedings are initiated and cannot be affected by subsequent legislation unless expressly stated. The Court held that for assessee appeals under Section 260A, the court fee is determined based on the date of assessment, and for Revenue appeals, it is based on the date the disputed demand is negated by the appellate authority. The Court found that the High Court erred in applying Section 52A of the 1959 Act retrospectively and ruled that the court fee is governed by the unamended provisions for appeals filed before March 06, 2003. The appeals were allowed, overturning the High Court's decision. Case-Laws Income Tax Thu, 10 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346479