https://www.taxtmi.com/caselaws?id=9727 Compliance with section 249(4) of the Income-tax Act was treated as a mandatory condition for admission of an appeal, and no implied exemption could be presumed merely because the Commissioner (Appeals) had proceeded on merits. The proviso, however, conferred a statutory discretion to grant exemption on good and sufficient cause, but only on an application made for that purpose. Where the appeal was found incompetent for non-compliance, the matter should have been remanded so the assessee could seek exemption and have that request decided in accordance with law. The final result was mixed: the statutory precondition was upheld, but the assessee's right to apply for exemption was preserved. en-us Tue, 22 Mar 2005 00:00:00 +0530 Mon, 29 Jun 2009 20:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9727 Compliance with section 249(4) of the Income-tax Act was treated as a mandatory condition for admission of an appeal, and no implied exemption could be presumed merely because the Commissioner (Appeals) had proceeded on merits. The proviso, however, conferred a statutory discretion to grant exemption on good and sufficient cause, but only on an application made for that purpose. Where the appeal was found incompetent for non-compliance, the matter should have been remanded so the assessee could seek exemption and have that request decided in accordance with law. The final result was mixed: the statutory precondition was upheld, but the assessee's right to apply for exemption was preserved. Case-Laws Income Tax Tue, 22 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9727