2003 (6) TMI 172

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.... In this case, the office has pointed out the defect for shortage of appeal fee. The assessee has paid Rs. 1,500 by challan at the time of filing the appeal. The learned Counsel appearing on behalf of the assessee has disputed the office note and he submitted to decide the issue of appeal fee first as preliminary issue. According to the learned counsel, filing of fee has been prescribed in section....

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....equired to pay the fee after giving effect to the first appellate order. 3. I have heard both the sides on the preliminary issue. For the convenience, the provision of section 253(6) is quoted below: - "(6) An appeal to the Appellate Tribunal shall be in the prescribed form and shall be verified in the prescribed manner and shall, in the case of an appeal made, on or after the 1st day of Oct....

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....ubject-matter of an appeal relates to any matter, other than those specified in clauses (a),(b) and (c), five hundred rupees: 4. On a bare reading of the said provision, I find that fee is to be paid in respect of the total income of the assessee as computed by the Assessing Officer. Under section 2(45) of the Act, total income means total amount of income referred to in section 5 computed in t....

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....the appeal has been preferred against the order passed by the first appellate authority. However, had there been an intention of the Legislature that fee is to be paid on the basis of the revised order after giving effect to the first appellate order, in that event a specific language must have been used for that purpose. In the absence of that, the provision has to be interpreted without adding o....