https://www.taxtmi.com/caselaws?id=184945 The appeal by the Assessee against the assessment u/s 143(3) of the Income-tax Act, 1961 for AY 2008-09 was dismissed by the Tribunal due to non-payment of admitted tax, making it not maintainable under sec. 249(4) of the Act. The Tribunal upheld the decision of the first appellate authority, emphasizing that non-payment of admitted tax creates a jurisdictional barrier for the appeal. The Assessee's failure to rectify the shortfall in tax payment led to the dismissal of the appeal. en-us Wed, 10 Oct 2012 00:00:00 +0530 Tue, 26 Jul 2016 10:05:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184945 The appeal by the Assessee against the assessment u/s 143(3) of the Income-tax Act, 1961 for AY 2008-09 was dismissed by the Tribunal due to non-payment of admitted tax, making it not maintainable under sec. 249(4) of the Act. The Tribunal upheld the decision of the first appellate authority, emphasizing that non-payment of admitted tax creates a jurisdictional barrier for the appeal. The Assessee's failure to rectify the shortfall in tax payment led to the dismissal of the appeal. Case-Laws Income Tax Wed, 10 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184945