https://www.taxtmi.com/caselaws?id=379039 The court held that pre-deposits for invoking appellate jurisdiction under the Income Tax Act were discretionary, not mandatory. The petitioner, an educational institution, claimed exemption benefits and had already deposited an amount exceeding the required 20% of the disputed tax. The court granted interim protection until the appeal's disposal, emphasizing cooperation for a swift resolution and directing the Commissioner of Income Tax (Appeals) to decide within 8 weeks. Coercive measures for recovering the balance amount were prohibited until the appeal's resolution, ensuring fairness and balance between the parties. en-us Fri, 29 Mar 2019 00:00:00 +0530 Fri, 26 Apr 2019 08:27:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379039 The court held that pre-deposits for invoking appellate jurisdiction under the Income Tax Act were discretionary, not mandatory. The petitioner, an educational institution, claimed exemption benefits and had already deposited an amount exceeding the required 20% of the disputed tax. The court granted interim protection until the appeal's disposal, emphasizing cooperation for a swift resolution and directing the Commissioner of Income Tax (Appeals) to decide within 8 weeks. Coercive measures for recovering the balance amount were prohibited until the appeal's resolution, ensuring fairness and balance between the parties. Case-Laws Income Tax Fri, 29 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379039