Appeal Restored as Taxpayer Pays Due Taxes Post CIT(A) Disposal; Initial Non-Compliance Rectified Under IT Act.

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....Maintainability of appeal before CIT(A) - Taxes due on the returned income not paid by the assessee - If tax due on income returned is paid even after disposal of the appeal by the CIT(A), the defect in the appeal due to noncompliance of a directory requirement of paying such tax before the filing of the appeal, stood removed. - Appeal restored before CIT(A)....