Nilesh Shah Writes.
Cell: 92246-59941
E Mail: nilesh63@vsnl.com
Section 249(4) provides that an appeal may not be entertained, if admitted tax remains in arrears on the date of appeal. The proviso thereto, no doubt, grants discretion to the Commissioner (Appeals) to admit the appeal for any good and sufficient reason to be recorded in writing. Where such reasons were not given, the appeal is bound to be dismissed in limine. A writ against such an order cannot also be entertained . The proper course for the assessee is to pay the admitted tax and asked for condonation of delay by treating the appeal as delayed till the date of payment.
Your's Sincerely,
Nilesh Shah
You have reached your daily limit of 2 Free Articles
Subscribe to CCI PRO for unlimited access
Why Upgrade to CCI PRO?
- No Ads
- WhatsApp Community
- Daily E-Newsletter
- Unlimited Articles Access
- Profile Visitors
- Link Social Profiles
- Featured Job Posts
- Pro Badge
- Expert GST Guidance
- Unlimited Forum Replies
- Download Content in PDF
Already a PRO member? Login here for an ad-free experience. 07941056694
CAclubindia
