Law:

Section:

Section 249 of the Income-tax Act, 1961 - Commissioner (Appeals) - Form of appeal and limitation Payment of tax due on income returned by assessee before filing an appeal against assessment order, is a condition precedent and non-compliance of same renders appeal not maintainable and writ will not be maintainable against dismissal of appeal on aforesaid ground [A.Y 1993-94 to 1995-96] A reading of section 249(4)(a) makes it clear that payment of tax due on the income returned by the assessee before filing an appeal against the assessment order is a condition precedent and non-compliance of the same renders the appeal not maintainable. Thus writ petition against dismissal of appeals of the Commissioner (Appeals), for non-payment of tax due as per the returns of income filed by the petitioner was to be dismissed, which writ also suffered from laches as the petitioners had chosen to challenge the order dated 28-8-2001, which was received on 5-9-2001 only during December, 2003. JUDGMENT P.D. Dinakaran, J.-The petitioner seeks to quash the order dated August 28, 2001, made in Appeals Nos. 390, 391 and 392 of 2000-01 dismissing the appeals preferred against the assessment order dated March 31, 2000, made by the first respondent for the assessment years 1993-94, 1994-95 and 1995-96 for non-payment of tax due as per the returns of income filed by the petitioner as contemplated under section 249(4)(a) of the Income-tax Act (for brevity, "the Act"). 2. In this regard, it is apt to refer section 249(4)(a) of the Act, which reads as under : "249. Form of appeal and limitation.-,. (4) No appeal under this Chapter shall be admitted unless at the time of filing of the appeal,- (a)where a return has been filed by the assessee, the assessee has paid the tax due on the income returned by…

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