Case Law Analysis
|Calcutta High Court
Conditional Cost as Pre-condition to Appeal Invalid under Section 260A | ITAT Order Quashed : Calcutta HC
ITAT’s demand that a taxpayer deposit a ₹1 lakh cost before filing an appeal, with automatic confirmation on default, is struck down. The High Court held that a right to appeal cannot be conditioned on payment of costs, preserving access to justice for all assessee under the Income-Tax Act.