Interest levied and paid must be considered to have extended due date. A remedy available in law should not aggravate the situation of the person who avails the remedy by way of appeal or revision.

Interest levied and paid must be considered to have extended due date. A remedy available in law should not aggravate the situation of the person who avails the remedy by way of appeal or revision. https://www.taxtmi.com/article/detailed?id=17350 Delayed deposit of Foreign Travel Tax is distinguishable from failure to pay where tax is remitted before a show-cause notice, even if deposited after the prescribed date. The statutory scheme separately imposes interest for delayed payment, while the penalty provision addresses failure to pay. Interest levied or paid for delay is treated as supporting an extended payment period. The prohibition of reformatio in peius prevents an appellant from being placed in a worse position merely for using an appeal or revision remedy. en-us Sat, 05 Sep 2026 08:45:13 +0530 Sat, 05 Sep 2026 08:45:14 +0530 TaxTMI RSS Generator Interest levied and paid must be considered to have extended due date. A remedy available in law should not aggravate the situation of the person who avails the remedy by way of appeal or revision. https://www.taxtmi.com/article/detailed?id=17350 Delayed deposit of Foreign Travel Tax is distinguishable from failure to pay where tax is remitted before a show-cause notice, even if deposited after the prescribed date. The statutory scheme separately imposes interest for delayed payment, while the penalty provision addresses failure to pay. Interest levied or paid for delay is treated as supporting an extended payment period. The prohibition of reformatio in peius prevents an appellant from being placed in a worse position merely for using an appeal or revision remedy. Articles Income Tax Sat, 05 Sep 2026 08:45:13 +0530 https://www.taxtmi.com/article/detailed?id=17350