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2012 (4) TMI 213 - HC - Income TaxValidity and legality of appeal - Survey - During the survey, it was noticed that the assessee had debited a sum of Rs. 7,55,85,800/- for the assessment year 2006-07, and Rs. 6,46,86,000/- for the assessment year 2007-08 towards the earth filling charges in Kasavanahalli Project - Assessing Authority doubted the incurring of these expenses, the matter was referred to the District Valuation Officer to find out the actual costs of developmental expenses incurred - learned counsel for the Revenue contended that once the admitted tax liability is not paid, the appeal preferred is not maintainable and the Appellate Authority has no jurisdiction to entertain the appeal - If the statute gives a right to appeal upon certain conditions, it it upon fulfilment of those conditions that the right becomes vested in, and exercisable by, the appellant - . As is clear from Clause (b) of Sub-Section (4) of Section 249 of the Act in all cases falling under Sub-Section (4) of Section 249, no discretion is vested with the Appellate Authority - once the conduct of the assessee is not such as to disentitle him to exercise his right of appeal by obeying the law, that is by depositing the admitted tax liability, the Appellate Authority should be liberal in entertaining these applications and hear the appeal on merits and pass appropriate orders, in accordance with law - Appeal is dismissed
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