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2010 (4) TMI 754 - AT - Income TaxDisallowance - Deduction u/s 80-IB(10) - There is no dispute on the fact that the assessee filed its return declaring total income of Rs. 1.30 crores on which the tax payable, by way of advance tax/self-assessment tax, was to the tune of Rs. 43.83 lakhs, which was admittedly not paid by the assessee along with the return of income - where the assessee did not file any return for the relevant year and still the assessment was made, the assessee can file first appeal even without the payment of tax provided he satisfies the CIT(A) for the reasons of non-payment of tax - It is trite law that omission to comply with a mandatory requirement renders the action void, whereas omission to do the directory requirement makes it only defective or irregular - The pre-requisite is that the payment of such tax, in the category of cases in which tax is paid after the filing of return, should be before the admission of first appeal - the defect in the appeal due to non-compliance of a directory requirement of paying such tax before the filing of the appeal, stood removed - Appeal is allowed
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