COMMNR. OF INCOME TAX, INDORE vs PAWAN KUMAR LADDHA

The Supreme Court held that Section 249(4)(a) of the Income Tax Act, 1961, which mandates payment of admitted tax before filing an appeal, does not apply to appeals under Section 253(1)(b) concerning the Appellate Tribunal. The Court affirmed the Appellate Tribunal's ruling that the requirement to pay admitted tax is not a condition precedent for filing an appeal to the Appellate Tribunal. Consequently, the appeal by the Department was dismissed, upholding the Appellate Tribunal's decision.