https://www.taxtmi.com/caselaws?id=63555 The Tribunal held that Section 249(4) of the Income-tax Act, 1961, does not apply to first appeals filed before the Tribunal under Section 253(1)(b) against block assessment orders. The legislative intent behind Section 253(1)(b) was to allow direct appeals to the Tribunal for block assessments, indicating that the requirement of Section 249(4) does not extend to appeals before the Tribunal. The matter was remanded to the Division Bench for further proceedings on the appeal's merits. en-us Fri, 07 Mar 2003 00:00:00 +0530 Mon, 31 Jan 2011 16:39:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63555 The Tribunal held that Section 249(4) of the Income-tax Act, 1961, does not apply to first appeals filed before the Tribunal under Section 253(1)(b) against block assessment orders. The legislative intent behind Section 253(1)(b) was to allow direct appeals to the Tribunal for block assessments, indicating that the requirement of Section 249(4) does not extend to appeals before the Tribunal. The matter was remanded to the Division Bench for further proceedings on the appeal's merits. Case-Laws Income Tax Fri, 07 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63555