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2016 (12) TMI 1187 - AT - Income TaxRejection of appeal u/s 249(4)(a) - mandatory deposit of tax before filing of an appeal - plea of the assessee is that the cash seized by the department from the assessee firm is in excess of tax payable on the returned income - Held that:- Considering the view taken by the Tribunal in the connected group of matters, we set aside the order passed by the ld. CIT(A) and direct him to verify as to whether the cash seized during the course of search is sufficient to meet the tax liability for the year under consideration and, if so, he is directed to admit the appeal to consider the issues urged before him on merits. Needless to observe that the additional grounds urged before us are purely legal issues and therefore the CIT(A) would also take these grounds under consideration. Since the matter is set aside, it is not necessary for us to go into the merits of the issues urged before us either on merits.
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