Nilesh Shah Writes.
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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.