https://www.taxtmi.com/caselaws?id=787737 The Court examined the statutory precondition in Section 249(4)(a) requiring payment of the tax admitted in the return as a condition for admission of an appeal and held that non payment deprives the Commissioner of Income Tax (Appeals) of jurisdiction. The assessment arose from proceedings under Section 153C and the admitted tax remained unpaid, though auction proceedings for seized property were underway. The Court directed that appellate orders dismissing the appeals for non payment be set aside and the matters remitted to the CIT(A) to decide the appeals on merits once proof of payment or appropriation of sale proceeds toward the admitted tax is produced. en-us Thu, 12 Feb 2026 00:00:00 +0530 Wed, 11 Mar 2026 08:18:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787737 The Court examined the statutory precondition in Section 249(4)(a) requiring payment of the tax admitted in the return as a condition for admission of an appeal and held that non payment deprives the Commissioner of Income Tax (Appeals) of jurisdiction. The assessment arose from proceedings under Section 153C and the admitted tax remained unpaid, though auction proceedings for seized property were underway. The Court directed that appellate orders dismissing the appeals for non payment be set aside and the matters remitted to the CIT(A) to decide the appeals on merits once proof of payment or appropriation of sale proceeds toward the admitted tax is produced. Case-Laws Income Tax Thu, 12 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787737