https://www.taxtmi.com/caselaws?id=467216 Whether an appeal under Chapter XX is maintainable turns on the statutory payment condition that income-tax due on returned income must be paid before admission; the tribunal applied this mandatory requirement and concluded that, absent payment and absent applicability of the proviso exception, no discretion exists to admit the appeal. The reasoning relied on the mandatory wording of the payment condition and the record of search-related assessment proceedings; consequence: the appeal was held not maintainable and dismissed for non-compliance with the payment requirement. en-us Wed, 28 Feb 2024 00:00:00 +0530 Tue, 10 Mar 2026 23:34:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467216 Whether an appeal under Chapter XX is maintainable turns on the statutory payment condition that income-tax due on returned income must be paid before admission; the tribunal applied this mandatory requirement and concluded that, absent payment and absent applicability of the proviso exception, no discretion exists to admit the appeal. The reasoning relied on the mandatory wording of the payment condition and the record of search-related assessment proceedings; consequence: the appeal was held not maintainable and dismissed for non-compliance with the payment requirement. Case-Laws Income Tax Wed, 28 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467216