https://www.taxtmi.com/caselaws?id=781105 HC held the appeal before CIT(A) was not maintainable for non-payment of admitted tax under s.249(4)(a); payment is a mandatory precondition and no discretion exists to waive it. The court affirmed the Tribunal's view that the statute does not permit reading in exceptions (such as treating the return as "valid") or omitting words, and therefore CIT(A) lacked jurisdiction to adjudicate the appeal. The HC dismissed the appeal and answered the substantial questions of law against the appellant-assessee. en-us Wed, 24 Sep 2025 00:00:00 +0530 Tue, 11 Nov 2025 08:20:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781105 HC held the appeal before CIT(A) was not maintainable for non-payment of admitted tax under s.249(4)(a); payment is a mandatory precondition and no discretion exists to waive it. The court affirmed the Tribunal's view that the statute does not permit reading in exceptions (such as treating the return as "valid") or omitting words, and therefore CIT(A) lacked jurisdiction to adjudicate the appeal. The HC dismissed the appeal and answered the substantial questions of law against the appellant-assessee. Case-Laws Income Tax Wed, 24 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781105