TMI BlogNon-admission of appeal u/s. 249(4) - The assessee has not paid the taxes on the revised return which...Non-admission of appeal u/s. 249(4) - The assessee has not paid the taxes on the revised return which was not treated to be valid by the AO and was non-est in law. Since the revised return was treated to be non-est in law, there was no question of making payment of tax on the income declared therein - assessee has already paid the tax on the admitted income declared in the original return filed which was acted upon by the AO for framing the assessment u/s.153C of the Act. In the light of these f..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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