https://www.taxtmi.com/caselaws?id=10030 An appeal under section 260A may be filed in consolidated form against a Tribunal order disposing of multiple appeals for different assessment years or assessees, because consolidation is permissible for convenience. However, each assessment year and each assessee gives rise to an independent cause of action, so the consolidated appeal continues to represent distinct underlying appeals. Court fee is therefore payable separately for each appeal or cause of action included in the consolidated filing, and the Court's power under the Court Fees Act and section 149 CPC extends only to securing payment within time, not to waiving the liability. en-us Thu, 17 Jun 2004 00:00:00 +0530 Sun, 05 Jul 2009 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10030 An appeal under section 260A may be filed in consolidated form against a Tribunal order disposing of multiple appeals for different assessment years or assessees, because consolidation is permissible for convenience. However, each assessment year and each assessee gives rise to an independent cause of action, so the consolidated appeal continues to represent distinct underlying appeals. Court fee is therefore payable separately for each appeal or cause of action included in the consolidated filing, and the Court's power under the Court Fees Act and section 149 CPC extends only to securing payment within time, not to waiving the liability. Case-Laws Income Tax Thu, 17 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10030