Tag Archives: CUTTACK BENCH

No further pre-deposit is required for Tribunal appeal if earlier deposit exceeds surviving tax demand.

By | September 24, 2026

No further pre-deposit is required for Tribunal appeal if earlier deposit exceeds surviving tax demand. Issue Whether an assessee is required to make a fresh statutory pre-deposit for filing an appeal before the Appellate Tribunal under Section 112 when the pre-deposit paid at the first appeal stage under Section 107 equals or exceeds the total… Read More »