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2015 (7) TMI 284 - AT - Income TaxCondition of payment of tax before filing of an appeal - Stay - Rejection of appeals on the ground of maintainability in the light of section 249(4) - Held that: - The assessee has failed to comply with the mandatory requirement of section 249(4) of the Act. In the instant case, ld CIT(A) has categorically observed that "from the perusal of assessment order and calculation of tax there was no valuable assets seized in the hands of the appellant or even belonging in the name of the appellant. In fact, provision u/s. 158BD was initiated in this case. Neither any assets belonging in the appellant had been seized nor there is any scope for application of seized assets u/s. 132B of the I. T.Act. The seizure made in any other person and assets belonging to other person could not have been adjusted with the tax due on the income returned by the appellant. The appellant had not paid any tax due on the income returned at the time of filing or before the filing of appeal or even at the time when appeal was in heard." There is no material on record to controvert the above observations of ld CIT(A). Admittedly, the assessee has furnished the return of income for the block period under consideration declaring 'undisclosed income' at ₹ 26,73,303/- as it is evident from the copy of return dated 11.5.2001 submitted before the Assessing officer. It appears that the assessee filed an application dated 9.5.2001 alongwith return of income stating that the cash and other valuables standing in her name and/or admitted as in the return may be adjusted against her admitted tax liability. However, there is no truth in the said application. It is observed that during the course of search no cash and other valuables were seized belonging to the assessee. It is apparent from the record that the assessee had failed to pay tax due on the income returned at the time of filing the return or even before filing of appeal or even at the time when appeal was heard by the ld CIT(A). Thus, as per the requirements of section 249(4)(a) of the Act, paying of tax due on income returned at the time of filing was not complied with by the assessee and, therefore, the ld CIT(A) has correctly refused to admit the appeal of the assessee as per the provisions of section 249(4) of the Act. See D. Komalakshi v. Dy. CIT [2006 (11) TMI 155 - KARNATAKA High Court ] - Decided against assessee.
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