2026 (3) TMI 492

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....peal is filed by the assessee challenging the order dated 28.02.2024 passed in ITA No.731/Bang/2023 by the Income Tax Appellate Tribunal, "C" Bench, Bangalore (for short, 'the Tribunal'), pertaining to the Assessment Year 2017- 18. 3. The appeal has raised the following substantial questions of law: "1. Whether the Commissioner of Income Tax (Appeals) and the Tribunal are justified in dismissing the appeal in limine without appreciating the fact that the appellant has questioned the very jurisdiction of the Assessing Officer to invoke the provisions of Section 153C of the Act and consequently the provisions of section 249(4) of the Income Tax Act, 1961 are not applicable. 2. Whether the entire proceedings under Section ....

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.... to the notice under Section 153C of the Act. The assessee has also questioned the legality of the said notice and contends that, if the notice is held to be unsustainable in law, no admitted tax would be payable. 5. Sri. U.A. Madhusudhan, learned counsel for the appellant submits that the Tribunal has failed to consider the contentions urged on behalf of the appellant. It is contended that if the notice issued under Section 153C of the Act is held to be void and unsustainable in law, the income admitted in the return filed pursuant thereto would also not survive and, consequently, no admitted tax liability would arise. 5.1 Learned counsel further submits that the appellant has no financial means to pay the admitted tax. It is stated ....

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.... under Section 153C of the Act. Aggrieved thereby, the assessee preferred an appeal before the CIT(A). Section 249(4) of the Act mandates that no appeal shall be admitted unless the assessee has paid the tax due on the income returned by him. 8. In the present case, the assessee filed a return of income on 19.03.2019 declaring a total income of Rs. 3,12,21,160/-. The tax payable on the income so returned has admittedly not been discharged. Unless the admitted tax is paid, the CIT(A) would have no jurisdiction to admit the appeal and consider the same on merits. 9. The aforesaid legal position has been reiterated by this Court in D. Komalakshi v. DCIT [(2007) 292 ITR 99 (Kar)] and Smt. M.R. Prabhavathy v. ACIT [(2003) 262 ITR 501 (Kar)....