TMI Blog2011 (9) TMI 1060X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 do not leave any discretion in the appellate authority, since such a discretion earlier vested in the appellate authorities was withdrawn by Direct Tax Laws (Amendment) Act, 1989 with effect from 1.4.1989. The undisputed fact that the assessee had paid entire tax and interest as on 30-4-2010 and the first appellate authority, in our considered view, should have condoned the delay in payment and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t pertains to the assessment year 2008-09. 2. Grounds raised by he assessee in this appeal are as under:- 1. The order of the CIT (A) is erroneous both on facts and in law. 2. The ld. CIT (A) erred in dismissing the appeal in limine without considering the grounds raised by the appellant on merits. 3. The CIT (A) erred in holding that the word tax mentioned in section 249 (4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee on merits and erred in holding that the word tax mentioned in section 249(4) includes tax and interest. It is further submitted that the first appellate authority ought to have seen that the assessee already paid tax before the date of filing of appeal and what was remaining was only interest and such interest was also paid on 30-4-2010 and he should have condoned the delay treating the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cally stipulate payment of admitted tax on the returned income as a pre-requisite and mandatory condition for admission of an appeal. This pre-condition was made applicable to all the appellate authorities. The provisions of section 249(4) of the Act, as they stand subsequent to 1.4.1989 do not leave any discretion in the appellate authority, since such a discretion earlier vested in the appellate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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