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2016 (2) TMI 740 - AT - Income TaxNon payment of court fee - requirements of Section 249( 4)(a) - Held that:- We deem it fit and proper to remit the issue to the file of the Ld. CIT(A) with a direction to verify the facts mentioned by assessee herein and if it is found that the cash seized during the course of search and also recovered thereafter, is sufficient to meet the tax liability for the above three years, the Ld. CIT(A) shall entertain the appeals and the assessee shall file application for condonation of delay which shall be considered by the Ld. CIT(A) on merits.
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