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| The Tax Publishers2020 TaxPub(DT) 3438 (SC) INCOME TAX ACT, 1961
Section 261
Where Revenue pleaded that due to non-availability of court fee during lockdown period, it could not be deposited within time granted by Court, order passed imposing cost due to default of payment of court fee was recalled.
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Appeal (Supreme Court) - Imposition of cost for failure to deposit Court's fee - Non-availability of Court's fee during lockdown period -
Counsel representing revenue, submitted that due to non availability of court fee during lockdown period, same could not be deposited within time granted by Court. It was pleaded that fee will be deposited within two weeks and prayed to recall order for depositing cost due to default in making payment of Court fee. Held: Revenue was granted two weeks time to do needful and having regard to circumstances for which amount was not paid, order for cost in default of payment, was recalled.
REFERRED :
FAVOUR : In revenue's favour
A.Y. :
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