https://www.taxtmi.com/caselaws?id=59457 Section 249(4)(a) of the Income-tax Act was treated as a mandatory precondition for filing an appeal where a return had been submitted: the assessee had to pay the tax due on the returned income before the appeal was filed. Later payment after filing did not cure the defect, because the requirement was viewed as substantive rather than procedural. Authorities allowing relief under the unamended regime, or where condonation was available, were distinguished. On that basis, non-compliance rendered the appeal not maintainable, and the first appellate authority's dismissal was upheld. en-us Wed, 31 Oct 2001 00:00:00 +0530 Wed, 29 Dec 2010 18:03:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59457 Section 249(4)(a) of the Income-tax Act was treated as a mandatory precondition for filing an appeal where a return had been submitted: the assessee had to pay the tax due on the returned income before the appeal was filed. Later payment after filing did not cure the defect, because the requirement was viewed as substantive rather than procedural. Authorities allowing relief under the unamended regime, or where condonation was available, were distinguished. On that basis, non-compliance rendered the appeal not maintainable, and the first appellate authority's dismissal was upheld. Case-Laws Income Tax Wed, 31 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59457