https://www.taxtmi.com/caselaws?id=69748 Non-payment of the admitted tax at the time of filing did not prevent the appeals from being entertained because substantial payments had already been made, the remaining tax was paid before hearing, and the delay was attributable to financial difficulty rather than deliberate evasion. On those facts, discretion was exercised to exempt the assessee from the operation of section 249(4) of the Income-tax Act, 1961, and the appeals were required to be admitted. en-us Mon, 28 Apr 1980 00:00:00 +0530 Mon, 11 Apr 2011 18:31:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69748 Non-payment of the admitted tax at the time of filing did not prevent the appeals from being entertained because substantial payments had already been made, the remaining tax was paid before hearing, and the delay was attributable to financial difficulty rather than deliberate evasion. On those facts, discretion was exercised to exempt the assessee from the operation of section 249(4) of the Income-tax Act, 1961, and the appeals were required to be admitted. Case-Laws Income Tax Mon, 28 Apr 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69748