Application us 249(4)(b)

Krishna (Assistant) (633 Points)

08 October 2023  
where a appeal is filed before cit & return was not filed then appellant is liable to pay tax determined by AO or can make application u/s 249(4)(b) not to exercise the provision of paying tax as determined us 249(4)(b). i have a query whether appellant is required to make application us 249(4)(b) in case of filing of appeal against penalty orders???