https://www.taxtmi.com/caselaws?id=32478 The Madras High Court dismissed the Revenue's appeal concerning the interpretation of section 249(4) on filing returns without paying admitted tax. The court upheld the Tribunal's decision, stating the amendment did not grant authority to address cases where tax was unpaid. Additionally, the court approved the Tribunal's decision to review tax payment for the relevant assessment year, emphasizing the need to pay admitted tax before appealing penalties. Lastly, the court found no legal basis to entertain the appeal regarding the mandatory requirement of filing returns with due tax, supporting the Tribunal's remittal order for further verification. en-us Mon, 09 Jun 2008 00:00:00 +0530 Sun, 01 Mar 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32478 The Madras High Court dismissed the Revenue's appeal concerning the interpretation of section 249(4) on filing returns without paying admitted tax. The court upheld the Tribunal's decision, stating the amendment did not grant authority to address cases where tax was unpaid. Additionally, the court approved the Tribunal's decision to review tax payment for the relevant assessment year, emphasizing the need to pay admitted tax before appealing penalties. Lastly, the court found no legal basis to entertain the appeal regarding the mandatory requirement of filing returns with due tax, supporting the Tribunal's remittal order for further verification. Case-Laws Income Tax Mon, 09 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32478