https://www.taxtmi.com/caselaws?id=32831 The Court set aside the Income-tax Tribunal's order requiring the petitioner to pay a higher court fee for an appeal under section 253(6) of the Income-tax Act, 1961. The Tribunal's decision to demand a higher fee based on a Special Bench ruling was deemed incorrect. The Court directed a reconsideration of the appeal on its merits, assuming the appropriate fee had been paid. This ruling clarifies the distinction in court fee requirements for appeals related to total income assessments versus penalties not directly linked to total income under the Income-tax Act. en-us Tue, 06 May 2008 00:00:00 +0530 Sun, 05 Apr 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32831 The Court set aside the Income-tax Tribunal's order requiring the petitioner to pay a higher court fee for an appeal under section 253(6) of the Income-tax Act, 1961. The Tribunal's decision to demand a higher fee based on a Special Bench ruling was deemed incorrect. The Court directed a reconsideration of the appeal on its merits, assuming the appropriate fee had been paid. This ruling clarifies the distinction in court fee requirements for appeals related to total income assessments versus penalties not directly linked to total income under the Income-tax Act. Case-Laws Income Tax Tue, 06 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32831