Appeals Barred if Self-Assessed Taxes Unpaid: Compliance with Section 249(4)(a) of Income Tax Act Essential for Appeals.

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....Power of CIT(A) to entertain appeal - violation of provisions of section 249(4)- if an assessee filed return of income, admitted taxes under self-assessment, then unless these taxes are paid, his appeal will be hit by section 249(4)(a) and it cannot be entertained by the CIT(A)....