https://www.taxtmi.com/caselaws?id=70082 Section 249(4) was construed as a forum-specific pre-condition for admission of appeals before the Deputy Commissioner (Appeals) or Commissioner (Appeals), based on the structure of Chapter XX and its legislative context. The Tribunal held that this payment requirement was not extended by implication to appeals before the Appellate Tribunal, including appeals against block assessments under Chapter XIV-B. Accordingly, the pre-admission bar did not govern the Tribunal's appellate jurisdiction, the preliminary objection to maintainability failed, and the assessee succeeded on that issue, though stay of recovery was refused on the facts. en-us Mon, 30 Apr 2001 00:00:00 +0530 Thu, 14 Apr 2011 11:44:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70082 Section 249(4) was construed as a forum-specific pre-condition for admission of appeals before the Deputy Commissioner (Appeals) or Commissioner (Appeals), based on the structure of Chapter XX and its legislative context. The Tribunal held that this payment requirement was not extended by implication to appeals before the Appellate Tribunal, including appeals against block assessments under Chapter XIV-B. Accordingly, the pre-admission bar did not govern the Tribunal's appellate jurisdiction, the preliminary objection to maintainability failed, and the assessee succeeded on that issue, though stay of recovery was refused on the facts. Case-Laws Income Tax Mon, 30 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70082