https://www.taxtmi.com/caselaws?id=301039 The Madras High Court, under Justice S.M. Subramaniam, ruled that petitioners were not required to make any pre-deposit under Section 246A of the Income Tax Act, 1961, when filing appeals. The court directed the respondent to entertain the appeals without insisting on any pre-deposit amount, emphasizing that if the appeals were in order, they should be promptly disposed of on merits. The judgment clarified that stay petitions filed alongside the appeals should also be considered before final orders were passed, with the writ petitions ultimately being disposed of without costs. en-us Fri, 30 Jul 2021 00:00:00 +0530 Wed, 09 Mar 2022 08:27:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301039 The Madras High Court, under Justice S.M. Subramaniam, ruled that petitioners were not required to make any pre-deposit under Section 246A of the Income Tax Act, 1961, when filing appeals. The court directed the respondent to entertain the appeals without insisting on any pre-deposit amount, emphasizing that if the appeals were in order, they should be promptly disposed of on merits. The judgment clarified that stay petitions filed alongside the appeals should also be considered before final orders were passed, with the writ petitions ultimately being disposed of without costs. Case-Laws Income Tax Fri, 30 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301039