TMI Blog1980 (4) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the appeals on 25th Oct., 1978 but on that date the assessee had not paid the admitted tax in full. The CIT was of the opinion that the assessee had no good or sufficient reason to avoid payment of balance tax and therefore he refused to exempt the assessee from the operation of s. 249(4) and thus refused to entertain the appeals. 3. In these appeals, it was pointed out on behalf of the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... htly rejected. 4. On a consideration of the rival submissions, we are of the opinion that the facts of the case do not conclusively show that the assessees had deliberately intended to avoid payment of admitted tax. On the other hand, the payment of very large sums of money both within the previous year and also after the filing of appeals show that the delay in payments was only due to financia ..... X X X X Extracts X X X X X X X X Extracts X X X X
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