https://www.taxtmi.com/caselaws?id=261323 Payment of tax due on the returned income was treated as a mandatory condition precedent for admission of the first appeal under section 249(4) of the Income-tax Act, 1961. The assessee had filed a block return declaring undisclosed income but had not paid the admitted tax when filing the appeal. The record showed no seizure of assets belonging to the assessee that could justify adjustment against that liability, and seizures from other persons could not be used for that purpose. The Commissioner (Appeals) was therefore correct in holding the appeal not maintainable, and the refusal to admit the appeal was upheld. en-us Fri, 23 Jan 2015 00:00:00 +0530 Thu, 09 Jul 2015 07:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261323 Payment of tax due on the returned income was treated as a mandatory condition precedent for admission of the first appeal under section 249(4) of the Income-tax Act, 1961. The assessee had filed a block return declaring undisclosed income but had not paid the admitted tax when filing the appeal. The record showed no seizure of assets belonging to the assessee that could justify adjustment against that liability, and seizures from other persons could not be used for that purpose. The Commissioner (Appeals) was therefore correct in holding the appeal not maintainable, and the refusal to admit the appeal was upheld. Case-Laws Income Tax Fri, 23 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261323