Appeal Maintainable Despite Non-Payment of Admitted Taxes Before Filing u/s 249(4)(a); Requirement is Directory.

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....Maintainability of appeal before the CIT(A) - non payment of admitted taxes on the returned income before filing appeal u/s 249(4)(a) - stipulation as to the payment of such tax ante the filing of first appeal is only directory and not mandatory, it implies that once tax is paid the validity is attached to the appeal from the date when it was originally filed and not when the defect is removed - appeal is maintainable....