https://www.taxtmi.com/caselaws?id=372292 The appeal was deemed maintainable as the taxes on the returned income were claimed to have been paid, allowing for the appeal to be admitted and decided on merits by the CIT(Appeals, subject to verification of tax payment. The delay in filing the appeal was condoned due to valid reasons provided. The interpretation of Sec. 249(4) of the Income Tax Act highlighted that paying tax on the returned income before appeal admission is directory, not mandatory. Precedents emphasized the importance of paying taxes before appeal admission for validity. The appeal was directed to be adjudicated on merits by the CIT(A) based on tax payment verification. en-us Tue, 20 Nov 2018 00:00:00 +0530 Thu, 20 Dec 2018 09:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372292 The appeal was deemed maintainable as the taxes on the returned income were claimed to have been paid, allowing for the appeal to be admitted and decided on merits by the CIT(Appeals, subject to verification of tax payment. The delay in filing the appeal was condoned due to valid reasons provided. The interpretation of Sec. 249(4) of the Income Tax Act highlighted that paying tax on the returned income before appeal admission is directory, not mandatory. Precedents emphasized the importance of paying taxes before appeal admission for validity. The appeal was directed to be adjudicated on merits by the CIT(A) based on tax payment verification. Case-Laws Income Tax Tue, 20 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372292