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2014 (2) TMI 888 - AT - Income TaxRequirement for Depositing taxes u/s 249(4) of the Act - Whether the CIT(A) is correct in dismissing the appeal quoting the provisions of section 249(4) of the Act – Held that:- At the time of filing of the appeal before the CIT(A) the tax due on the income returned was not paid - The objective of section 249(4) is to ensure payment of tax on income returned before the admission of the appeal - CIT(A) cannot be faulted with in not treating the appeal as admitted - if the appeal is filed without payment of tax on returned income but subsequently the required amount of tax is paid, the appeal should be treated as admitted on payment of tax and taken up for hearing on merits - The payment of tax after the filling of appeal before it is taken up for disposal, would be sufficient to validate the defective appeal - the requirement of the payment of prescribed tax at the stage of filing of the appeal before the First Appellate is only directory and not mandatory - thus, the order of the CIT(A) is set aside and the matter is remitted back to the CIT(A) for adjudication – Decided in favour of Assessee.
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