2019 (8) TMI 921

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....an order of assessment dated 26-03-2014 was passed u/s. 144 read with Sec.147 of the Income-Tax Act, 1961 ["the Act"] determining the total income of assessee at Rs. 2,76,94,769. The sum determined as total income by the Assessing Officer (AO) was based on a return of income filed by the Assessee on 19-03-2014 in which the Assessee had declared the aforesaid total income. Since the Assessee did not pay the tax payable on the income so returned, the return filed was considered as defective and a notice u/s.139(9) of the Act was issued calling upon the Assessee to show cause as to why the return of income filed should not be treated as defective. The Assessee sought time to pay the tax due on returned income but the said request was refused b....

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....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, in a case filling under Clause (b) and on an application made by the appellant in this behalf, the CIT(A) may, for any good and sufficient reason to be recorded in writing, exempt him from the operation of the provisions of that clause." 6. The Hon'ble Karnataka High Court in the case of CIT Vs. K.Satish Kumar Singh 2012 209 Taxman 502(Karn.) and in the case of Principal CIT Vs. Abdul ....

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....t void. Thus if tax is paid on the income returned, either before or at the time of or after the filing of return, it will be sufficient compliance with the provisions of sub-s. (4) of s. 249. The prerequisite is that the payment of such tax, in the category of cases in which tax is paid after the filing of return, should be before the admission of first appeal. In case such tax is not paid upto the filing of appeal before the CIT(A), the same shall not be admitted. In other words if the appeal is to be admitted by the first appellate authority, it is sine qua non that the assessee must have made the payment of tax on the income returned. If no payment of tax on the income returned is made at all and the appeal is filed, that cannot be admi....