https://www.taxtmi.com/caselaws?id=34898 The court determined that the assessee was correct in paying a court fee of Rs. 500 for filing an appeal under section 253(6) of the Income-tax Act, 1961, despite having a negative total income. The Tribunal's decision requiring higher fees for cases involving larger amounts, positive or negative, was overturned. The High Court exercised its writ jurisdiction to rectify the misinterpretation by the Tribunal, setting aside its order and restoring the appeal as properly stamped. The court clarified that in cases of assessed loss, clause (d) of section 253(6) applies, mandating a fee of Rs. 500. en-us Wed, 29 Jul 2009 00:00:00 +0530 Wed, 07 Sep 2011 17:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34898 The court determined that the assessee was correct in paying a court fee of Rs. 500 for filing an appeal under section 253(6) of the Income-tax Act, 1961, despite having a negative total income. The Tribunal's decision requiring higher fees for cases involving larger amounts, positive or negative, was overturned. The High Court exercised its writ jurisdiction to rectify the misinterpretation by the Tribunal, setting aside its order and restoring the appeal as properly stamped. The court clarified that in cases of assessed loss, clause (d) of section 253(6) applies, mandating a fee of Rs. 500. Case-Laws Income Tax Wed, 29 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34898