2014 (12) TMI 1273 - HC - Income Tax

Payment of admitted tax - Held that - It is not in dispute that the admitted tax has been paid. If the assessee has paid the admitted tax the order passed by the tribunal cannot be found fault with and therefore we do not see any merit in the appeal. Accordingly appeal is dismissed.

Summary

The High Court of Karnataka dismissed the revenue's appeal against the tribunal's decision to remit the matter back to the first appellate authority for a merit examination after the assessee paid the admitted tax. The court found no fault in the tribunal's decision as the admitted tax was paid, leading to the dismissal of the appeal.