2001 (1) TMI 46

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....stance of the Revenue, the following question has been referred for the opinion of this court, by the Income-tax Appellate Tribunal, Delhi Bench-D ("the Tribunal" in short), under section 256(1) of the Income-tax Act, 1961 (in short "the Act") : "Whether the Tribunal is correct in law in holding that, after the payment on March 8, 1977, the requirement of section 249(4) should be taken as havin....

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..... The assessee later on paid a sum of Rs. 5,000 on March 8, 1977. The Appellate Assistant Commissioner was, however, of the view that the balance amount of tax amounting to Rs. 3,000 (roughly) was to be paid by April 2, 1976, i.e., the date of filing of the appeal and the payment of Rs. 5,000 in March, 1977, was of no consequence. The assessee preferred an appeal before the Tribunal. Accepting the....

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.... : "249. (4) No appeal under this Chapter shall be admitted unless at the time of filing of the appeal, (a) where a return has been filed by the assessee, the assessee has paid the tax due on the income returned by him ; or (b) where no return has been filed by the assessee, the assessee has paid an amount equal to the amount of advance tax which was payable by him : Provided that, on ....