2007 (3) TMI 230

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....uash the order dated August 28, 2001, made in Appeals Nos. 390, 391 and 392 of 2000-01 dismissing the appeals preferred against the assessment order dated March 31, 2000, made by the first respondent for the assessment years 1993-94, 1994-95 and 1995-96 for non-payment of tax due as per the returns of income filed by the petitioner as contemplated under section 249(4) (a) of the Income-tax Act (fo....

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.... A reading of section 249(4)(a) of the Act makes it clear that payment of tax due on the income returned by the assessee before filing an appeal against the assessment order is a condition precedent and non-compliance of the same renders the appeal not maintainable. We, therefore, do not see any illegality or irregularity, or any arbitrary exercise of power or violation of the principles of natura....