https://www.taxtmi.com/caselaws?id=55829 Inability to pay tax on the returned income at the time of filing a first appeal may justify exemption from the pre-condition in section 249(4)(a) of the Income-tax Act. The assessee's assets were under seizure or forfeiture-related restrictions, the released silver had been sold and its proceeds used for tax payment, and no usable resources were shown to be available. On these facts, reliance on agricultural income and other assets was found insufficient, and refusal to admit the appeal for non-compliance was set aside with a direction to decide the matter on merits. en-us Tue, 23 Sep 1980 00:00:00 +0530 Tue, 30 Nov 2010 13:10:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55829 Inability to pay tax on the returned income at the time of filing a first appeal may justify exemption from the pre-condition in section 249(4)(a) of the Income-tax Act. The assessee's assets were under seizure or forfeiture-related restrictions, the released silver had been sold and its proceeds used for tax payment, and no usable resources were shown to be available. On these facts, reliance on agricultural income and other assets was found insufficient, and refusal to admit the appeal for non-compliance was set aside with a direction to decide the matter on merits. Case-Laws Income Tax Tue, 23 Sep 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55829