Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2013 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (12) TMI 531 - AT - Income TaxRejection of appeal u/s 249(4) – Non-payment of tax – Held that:- The assessee requested the learned CIT(Appeals) for recalling of the order as the defect of non-payment of tax on returned income was removed – Following Bhumiraj Constructions Vs. Addl CIT [2010 (4) TMI 754 - ITAT MUMBAI] - if the appeal is filed without payment of tax on returned income but subsequently the required amount of tax is paid, the appeal shall be admitted on payment of tax and taken up for hearing – Following J.K. Chaturvedi vs. ACIT [2003 (9) TMI 286 - ITAT AHMEDABAD] - Appeal in violation of 249(4) would be termed as defective one and the moment defect is cured then this can be disposed of on merit subject to limitation – The issue was restored for fresh decision.
|