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2006 (11) TMI 155 - HC - Income TaxNon-admission of appeal u/s. 249(4) - no admitted tax liability - Payment of tax due on the income returned - Search and seizure operation - whether the order of the Commissioner, confirmed in the appeal before the Tribunal is sustainable or not - HELD THAT:- From a reading of the order of the Commissioner and the Tribunal, it is clear to us that tax due at the time of filing of appeal was not made over in terms of section 249(4) of the Act. It is also to be noticed at this stage by us that the appellants, in terms of the material on record have chosen to say in unmistakable terms that they did not have any source to raise funds to make good the tax due at the time of filing the appeal. They have further stated in their statement of objections that in terms of section 249(4) of the Act, the appeal cannot be admitted in the absence of tax on the admitted income. This very statement of the appellants before the authority would go to show that the appellants have failed even according to them to comply with the mandatory requirement of section 249(4) of the Act. Therefore, we are satisfied that there exist no legal errors either in the order of the Commissioner or in the order of the Tribunal. The orders are therefore, accepted by us in the case on hand, particularly, in the light of the admitted facts in terms of the return and in terms of the submission as we see from the material on record. Thus, we hold that both the appeals are liable to be rejected by answering the questions of law against the assessees. At this stage, Sri A. Shankar, learned counsel for the assessees would say that he would advise his clients to make good the admitted tax in terms of the returns filed by them for the purpose of consideration of appeals, for which, he wants some breathing time for making such payment. If payment is made by the assessees-appellants in terms of this order, the Commissioner (Appeals) shall consider the appeals on merits and pass appropriate orders in accordance with law, without in any way being influenced by the earlier proceedings. No opinion on the merits is expressed by us. All contentions of either of the parties are left open. Ordered accordingly.
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