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TMI Blog1961 (2) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... urt of Bombay under section 66A(2) of the Indian Income-tax Act (hereinafter called the " Act "). For the year of assessment 1949-50 the respondent was assessed to a sum of Rs. 1,80,646-14-0 as income-tax and super-tax on June 2, 1954. A notice of demand under section 29 of the Act was served on the respondent to pay that amount on or before July 17, 1954. On his application the respondent was all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... right of appeal was conferred by section 30(1) of the Act and was not taken away by section 30(2) of the Act ; only the remedy was barred. It further held that as the right had not been destroyed the appeal became a good appeal as soon as the assessee paid the arrears of tax and the only effect of the payment on May 16, 1955, was that the appeal shall be taken to have been preferred before the Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Income-tax has come in appeal against this judgment. Appeals are provided against assessments under section 30 of the Act. There is a proviso to section 30(1) in regard to the payment of taxes in the following words : " Provided that no appeal shall lie against an order under sub-section (1) of section 46 unless the tax has been paid. " The controversy between the parties revolves roun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut if the tax is paid after the period of limitation has expired it will be taken to have been filed on the day when the tax is paid even though the memorandum of appeal was presented earlier and within the period of limitation. The question will then have to be decided whether there was sufficient cause for condonation of delay and that is exactly what the Tribunal had ordered and that in our opi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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