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2004 (6) TMI 14 - CALCUTTA HIGH COURTConsolidated appeal - court fee - Since the consolidated appeal represents different causes of action giving rise to separate appeals since consolidated into one, therefore, court fee would be payable in respect of each appeal under section 260A - in an appeal under section 260A of the Income-tax Act, 1961, against one consolidated order, it would be open to the respective parties to make good the deficit court fees, as may be directed by the court or before the ultimate order is passed. In the event deficit court fees are not paid, then the order passed on such consolidated appeal would not be effective so far as the defaulting party is concerned. The deficit court fees may be paid within six months or at the time of disposal of the appeal, as the case may be, or within such time as the court may extend.
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