Court fees is payable as per section 253(6)(d) of the IT Act, 1961 in case Assessee is assessed to loss

RELEVANT PARAGRAPH 8. For the purpose of deciding the controversy, we may gainfully refer to the provisions of section 253(6) which reads as under:­ 253. Appeals to the Appellate Tribunal. (6) An appeal to the Appellate Tribunal shall be in the prescribed form and shall be verified in the prescribed manner and shall, in the case of an appeal made, on or after the 1st day of October, 1998, irrespective of the date of initiation of the assessment proceedings relating thereto, be accompanied by a fee of, (a) where the total income of the assessee as computed by the Assessing Officer, in the case...