https://www.taxtmi.com/caselaws?id=49497 A memorandum of appeal filed before payment of tax remains the appellant's instrument but is not treated as properly filed for limitation purposes until the tax is paid; if payment occurs within the limitation period the appeal is timely, while payment after expiry means the appeal is deemed filed on the payment date and raises a question of sufficient cause for condonation of delay. The Appellate Assistant Commissioner is the competent authority to decide condonation once arrears are paid; outcome described is favourable to the assessee. en-us Tue, 21 Feb 1961 00:00:00 +0530 Sat, 14 Aug 2010 16:00:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49497 A memorandum of appeal filed before payment of tax remains the appellant's instrument but is not treated as properly filed for limitation purposes until the tax is paid; if payment occurs within the limitation period the appeal is timely, while payment after expiry means the appeal is deemed filed on the payment date and raises a question of sufficient cause for condonation of delay. The Appellate Assistant Commissioner is the competent authority to decide condonation once arrears are paid; outcome described is favourable to the assessee. Case-Laws Income Tax Tue, 21 Feb 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49497