https://www.taxtmi.com/caselaws?id=13427 The HC of Karnataka upheld the rejection of appeals by the Commissioner and Tribunal due to the appellants' non-compliance with section 249(4) of the Income-tax Act, 1961, which mandates payment of tax due for appeal admission. The court found no legal errors in the previous decisions and ruled that the appeals were not maintainable as the appellants failed to pay the required tax. However, the court allowed the appellants additional time to make the necessary payments, enabling their appeals to be considered on merits by the Commissioner (Appeals). en-us Wed, 08 Nov 2006 00:00:00 +0530 Thu, 15 Feb 2024 17:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13427 The HC of Karnataka upheld the rejection of appeals by the Commissioner and Tribunal due to the appellants' non-compliance with section 249(4) of the Income-tax Act, 1961, which mandates payment of tax due for appeal admission. The court found no legal errors in the previous decisions and ruled that the appeals were not maintainable as the appellants failed to pay the required tax. However, the court allowed the appellants additional time to make the necessary payments, enabling their appeals to be considered on merits by the Commissioner (Appeals). Case-Laws Income Tax Wed, 08 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13427