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Income Tax - Highlights / Catch Notes

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Maintainability of appeal before the ld. CIT(A) - Violation of ...


Appeal Dismissed for Non-Payment of Admitted Tax Violating Section 249(4); CIT(A) to Reassess Maintainability Issue.

June 2, 2023

Case Laws     Income Tax     AT

Maintainability of appeal before the ld. CIT(A) - Violation of section 249(4) - non-payment of admitted tax - no appeal is provided against order of the CIT(A) declining to entertain appeal as defective or one not maintainable on account of non-payment of tax during filing of return - CIT(A) directed to adjudication the issue in relation to contravening of section 249(4) - AT

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