2THE COMMISSIONER OF INCOME-TAX, BOMBAY. vs M/s. FILMISTAN LTD.

The Supreme Court interpreted the provisions of the Indian Income-tax Act, specifically Section 30(2) and Section 46(1), regarding the filing of appeals against penalties for non-payment of tax. The Court held that an appeal is deemed filed only when the tax due is paid, even if the memorandum of appeal is submitted within the limitation period. Consequently, the appeal was allowed to proceed as the tax was paid subsequently, and the Appellate Assistant Commissioner was directed to consider the application for condonation of delay.