Section 369 — Tax to be paid irrespective of appeal, etc.
Old Act equivalent: Section 265 of IT Act 1961 Sub-part: A.5—General
Statutory Text
- Irrespective of the fact that an appeal has been preferred to the High Court or the Supreme Court, tax shall be payable as per the assessment made in the case. Execution for costs awarded by Supreme Court.
Provisos
None.
Explanations
None.
Tables
None.
Key Structure
- Applies to: All assessees with pending appeals to HC or SC.
- Conditions: Tax payable as per assessment irrespective of pending appeal.
- Time limits: None.
- Monetary limits: None.
- Exceptions: None.
Cross-References
None identified.
Amendment Notes
None noted from the extracted pages.