https://www.taxtmi.com/caselaws?id=14268 The High Court of Delhi ruled in favor of the assessee in a case involving the interpretation of section 249(4) of the Income-tax Act, 1961. The issue revolved around the payment of tax before filing an appeal. The Court held that the payment made by the assessee after the appeal was filed but before it was rejected should be considered, as the Commissioner had the authority to allow such deposits even after the appeal had been lodged. The Court emphasized the importance of complying with statutory provisions and recognized the Commissioner's discretion in exceptional cases. en-us Mon, 08 Jan 2001 00:00:00 +0530 Tue, 14 Jul 2009 18:07:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14268 The High Court of Delhi ruled in favor of the assessee in a case involving the interpretation of section 249(4) of the Income-tax Act, 1961. The issue revolved around the payment of tax before filing an appeal. The Court held that the payment made by the assessee after the appeal was filed but before it was rejected should be considered, as the Commissioner had the authority to allow such deposits even after the appeal had been lodged. The Court emphasized the importance of complying with statutory provisions and recognized the Commissioner's discretion in exceptional cases. Case-Laws Income Tax Mon, 08 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14268