Court quashes dismissal of tax assessment appeals due to non-payment before filing. Importance of timely challenges emphasized.

The court quashed an order dismissing appeals against assessment orders for non-payment of tax due before filing the appeal, citing the mandatory requirement under section 249(4)(a) of the Income-tax Act. The court found no illegality in the impugned order and emphasized the importance of timely challenges, dismissing the writ petition due to unreasonable delay. The petitioner was allowed to seek exemption under section 249(4)(b) if necessary. No costs were awarded.

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Issues involved:
The judgment involves the quashing of an order dismissing appeals against assessment orders for non-payment of tax due as per the returns of income filed by the petitioner, as per section 249(4)(a) of the Income-tax Act.

Summary:

Payment of Tax Due Before Filing Appeal:
The court emphasized that under section 249(4)(a) of the Income-tax Act, the payment of tax due on the income returned by the assessee before filing an appeal against the assessment order is a mandatory requirement. Failure to comply with this condition renders the appeal not maintainable. The court found no illegality, irregularity, or violation of natural justice in the impugned order, citing the decision in CIT v. Smt. G.A. Samanthakamani [2003] 259 ITR 215 to support this view.

Laches in Challenging the Order:
Additionally, the court noted that the writ petition suffered from laches as the petitioner waited until December 2003 to challenge the order dated August 28, 2001, which was received on September 5, 2001. This delay was considered unreasonable, further contributing to the dismissal of the writ petition.

Disposition:
Based on the above reasons, the court dismissed the writ petition, with the provision that the petitioner could apply for exemption under the proviso to section 249(4)(b) if needed, before the relevant authority. No costs were awarded in this matter.

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