The petitioner filed writ against the order passed u/s 144 of the Act. High Court held that for filing an appeal before CIT(A) it is not mandatory to pre-deposit of 20% of tax in dispute. The Court also held that it is open to Assessing Authority to make a demand and the petitioner need not construe that such insisting of demand is a pre-deposit required for entertaining appeal under section 246A of the Act. The writ was dismissed.
K 553 V. Thutharipalayam Primary Agricultural Co-operative Credit Society Ltd. v. CIT (2022) 286 Taxman 677 (Mad.)(HC)
S. 246A : Appeal-Commissioner (Appeals)-Appealable orders-Pre-deposit-For entertaining an appeal it is not mandatory for pre deposit of tax in dispute. [S. 144, 144B,220(6), 246A, Art. 226]