Provisions u/s sub (4) of Section 249.

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Full Text of the Document

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....me tax Officer (including any order of assessment, imposition of penalty or refusal or cancellation of registration of a firm etc.) shall be admitted by the Appellate Assistant Commissioner unless at the time of filing of the appeal the assessee has paid the tax due on the income returned by him, and where the assessee has not furnished the return of income, he has paid an amount equal to the amou....