https://www.taxtmi.com/caselaws?id=17193 The court held that the appeal under section 249(4) of the IT Act was maintainable despite non-payment of tax, as the tax liability was disputed due to the intimation being issued without authority. The court emphasized the importance of not depriving the right to appeal when the liability is contested. Additionally, the intimation issued under section 143(1)(a) of the IT Act treating the return as on behalf of the HUF was deemed invalid since the HUF had ceased to exist. The court quashed the intimations and directed the refund of advance tax, ultimately allowing the petitions with no costs awarded. en-us Thu, 26 Jun 1997 00:00:00 +0530 Tue, 15 Sep 2009 17:30:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17193 The court held that the appeal under section 249(4) of the IT Act was maintainable despite non-payment of tax, as the tax liability was disputed due to the intimation being issued without authority. The court emphasized the importance of not depriving the right to appeal when the liability is contested. Additionally, the intimation issued under section 143(1)(a) of the IT Act treating the return as on behalf of the HUF was deemed invalid since the HUF had ceased to exist. The court quashed the intimations and directed the refund of advance tax, ultimately allowing the petitions with no costs awarded. Case-Laws Income Tax Thu, 26 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17193