Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2011 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (7) TMI 960 - MADHYA PRADESH HIGH COURTSearch and seizure of Hundis - On account of the seizure of Hundis it became impossible for the assessee to have realized the amount of Hundis and to have paid the admitted tax for making the appeal competent - In the circumstances he prayed that the said recovery from the Hundis may be ordered to be adjusted towards the payment of admitted tax treating it to be compliance of the requirement of s. 249(4) - Held that: the defect in the appeal before the CIT(A) due to non-compliance of payment of admitted tax which is a directory requirement can be treated to have been removed - Appeal is allowed by way direction to treat the said realization of the amount towards payment of admitted tax and to treat the appeal before the CIT(A) to be competent for the purposes of s. 249(4) of the Act
|