119. Sums due to be paid notwithstanding appeal, etc
Notwithstanding that an appeal has been preferred to the High Court or the Supreme Court, sums due to the Government as a result of an order passed by the 1-a[Principal Benches]1-a of the Appellate Tribunal under sub-section (1) of section 113 or an order passed by the 1-b[State Benches]1-b of the Appellate Tribunal under sub-section (1) of section 113 or an order passed by the High Court under section 117 , as the case may be, shall be payable in accordance with the order so passed.
1-a. Substituted (w.e.f. 01-08-2023) vide Section 154 of the Finance Act 2023 dated 31-03-2023 for “National or Regional Benches
1-b. Substituted (w.e.f. 01-08-2023) vide Section 154 of the Finance Act 2023 dated 31-03-2023 for “State Bench or Area Benches”
Get Tax Updates Via Whatsapp
