Tax payment not mandatory for filing appeal, rules High Court against Revenue's stance. https://www.taxtmi.com/highlights?id=80611 The High Court held that Section 249(4)(a) does not mandate payment of admitted tax before filing an appeal, contrary to the Revenue's contention. The ITAT merely interpreted Section 249(4)(a) regarding entertaining appeals where the amount is deposited before or after filing, without adjudicating merits. As the ITAT order was not erroneous and remanded the matter for adjudication on merits based on precedents, the High Court found no merit in the Revenue's appeal. en-us Thu, 22 Aug 2024 09:10:15 +0530 Thu, 22 Aug 2024 09:10:15 +0530 TaxTMI RSS Generator Tax payment not mandatory for filing appeal, rules High Court against Revenue's stance. https://www.taxtmi.com/highlights?id=80611 The High Court held that Section 249(4)(a) does not mandate payment of admitted tax before filing an appeal, contrary to the Revenue's contention. The ITAT merely interpreted Section 249(4)(a) regarding entertaining appeals where the amount is deposited before or after filing, without adjudicating merits. As the ITAT order was not erroneous and remanded the matter for adjudication on merits based on precedents, the High Court found no merit in the Revenue's appeal. Highlights Income Tax Thu, 22 Aug 2024 09:10:15 +0530 https://www.taxtmi.com/highlights?id=80611