https://www.taxtmi.com/caselaws?id=757326 The MP HC dismissed the revenue's appeal challenging ITAT's decision to admit an assessee's appeal despite non-payment of due tax under Section 249(4)(a). The court held that Section 249(4)(a) does not prohibit entertaining appeals where admitted tax is deposited after filing, whether before or after appeal submission. ITAT had remanded the matter to CIT(A) for merit-based adjudication following established precedents, which the HC found neither erroneous nor prejudicial to revenue interests. en-us Wed, 14 Aug 2024 00:00:00 +0530 Thu, 22 Aug 2024 09:10:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757326 The MP HC dismissed the revenue's appeal challenging ITAT's decision to admit an assessee's appeal despite non-payment of due tax under Section 249(4)(a). The court held that Section 249(4)(a) does not prohibit entertaining appeals where admitted tax is deposited after filing, whether before or after appeal submission. ITAT had remanded the matter to CIT(A) for merit-based adjudication following established precedents, which the HC found neither erroneous nor prejudicial to revenue interests. Case-Laws Income Tax Wed, 14 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757326