Section 369 — Tax to be paid irrespective of appeal, etc. Successor to s.265 of the 1961 Act.
Section 369 is in Chapter XVIII — Appeals Revisions and Alternate Dispute Resolutions, which runs from section 356 to section 389.
The section is a single sentence: tax is payable in accordance with the assessment made in the case, irrespective of the fact that an appeal has been preferred to the High Court or the Supreme Court. Filing such an appeal therefore does not by itself suspend the demand raised on the assessment. The section names only appeals to the High Court and the Supreme Court.
It prevents recovery being held up by the mere act of appealing to the higher courts, so that the assessed tax remains payable while the appeal is pending.
Filing an appeal in the High Court or the Supreme Court does not put the demand in abeyance; the tax stays payable as assessed unless relief is obtained by some other route. Any stay has to come from elsewhere — the section itself provides none and creates no exception.
A company is assessed, served with a demand, and appeals to the High Court against the assessment. The tax stays payable as per the assessment made in the case — the appeal, by itself, does not suspend the demand — and the position is the same for an appeal to the Supreme Court. The section speaks only of those two courts, and only of the fact that an appeal has been preferred; it supplies no figure, no period and no procedure.
You meet it in recovery: it is the answer given when a demand raised on an assessment is pressed while an appeal to the High Court or the Supreme Court is pending. Nothing in it is claimed on a form — it operates on the notice of demand already served.
Irrespective of the fact that an appeal has been preferred to the High Court or the Supreme Court, tax shall be payable as per the assessment made in the case.
See the full 1961 to 2025 concordance.