TMI Blog2021 (3) TMI 1073X X X X Extracts X X X X X X X X Extracts X X X X ..... f Section 249(4)(a) - HELD THAT:- Division Bench of this Court while noticing the conditions precedent under Section 249(a) of the Act has exercised its discretion while permitting assessee to pay the admitted amounts before the authority while directing the Commissioner appeals to consider the appeals on its merits. Noting that the application of the petitioner under the direct tax Vivad Se Vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r passed herein. It is made clear if the petitioner commits default in making payment within the time stipulated, the benefit of restoration of appeal and so also reconsideration by the respondent No.1 would stand revoked. Accordingly, the petition is disposed off. - WRIT PETITION NO.3985/2021 (T–IT) - - - Dated:- 24-2-2021 - THE HON'BLE MR.JUSTICE S. SUNIL DUTT YADAV Petitioner: S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ismissed while finding that there is non-compliance with the requirement under Section 249(4)(a) of the Income Tax Act, 1961, as the assessee has failed to pay tax due on the income returned to him. 4. Though the petitioner asserts that he has in fact paid the tax due however, in light of the relief sought for under the direct tax Vivad Se Vishwas Act, 2020, he submits that he is agreeable to p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee to pay the admitted amounts before the authority while directing the Commissioner appeals to consider the appeals on its merits. 7. Noting that the application of the petitioner under the direct tax Vivad Se Vishwas Scheme has been rejected solely on the ground of non-compliance for not having made deposit under Section 249(4)(a) of the Act it would be a fit case while taking note of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal and so also reconsideration by the respondent No.1 would stand revoked. Accordingly, the petition is disposed off. It is made clear that if there are any technical difficulties regarding reconsideration of the petitioner's application under the scheme claiming settlement, the petitioner may be called upon to adopt appropriate procedure as may be necessary to invoke benefits under the s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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