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2009 (7) TMI 113 - BOMBAY HIGH COURTAppeal to appellate tribunal – payment of court fee – In making the assessment AO disallowed the petitioner’s claim for interest to the extent of Rs. 11,98,97,222 – CIT(A) had dismissed the petitioner’s appeal – Appeal filed before ITAT in accordance with section 253 and consistent with its stand that the requisite fee payable was Rs. 500, the Form 36 that was filed in the registry was accompanied by a challan evidencing payment of a fee of Rs. 500 - The registry by its letter dated August 25, 2009, communicated the defect in the memo of appeal inasmuch as the appeal fee paid was less by Rs. 9,500 – held that - the expression “more and less” will have to be given the natural meaning. It can only be more than a negative income even if the expression “income” is held to be both positive and negative income. Negative income cannot be more. It will always be less - , the appellants were right in paying court fee of Rs. 500 – order rejecting the appeal set aside – appeal restored.
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