No Pre-Deposit Needed to File Income Tax Appeal Under Section 246A: Madras HC

L. Gopalakrishnan Vs ITO (Madras High Court) The Madras High Court dismissed a writ appeal challenging an order that directed the appellant to avail the statutory appellate remedy under Section 246A of the Income Tax Act, 1961. The appellant argued that additional time should have been granted to submit a reply before the Assessing Officer and expressed concern that pursuing the appeal would require a pre-deposit. The Revenue submitted that Section 246A contains no provision mandating pre-deposit for filing an appeal before the Commissioner of Income-tax (Appeals). After examining the provisio...