Section 59 - Amendment of section 249 - Taxation Laws (Amendment) Act, 1975

59. Amendment of section 249. In section 249 of the Income-tax Act, (i) in sub-section (2), for clause (b), the following clause shall be substituted, namely: (b) where the appeal relates to any assessment or penalty, the date of service of the notice of demand relating to the assessment or penalty: Provided that, where an application has been made under section 146 for reopening an assessment, the period from, the date on which the application is made to the date on which the order passed on the application is served on the assessee shall be excluded, or ; (ii) after sub-section (3), the following sub-section shall be inserted, namely: (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 him; or (b) where no return has been filed by the assessee, the assessee has paid an amount equal to the amount of advance tax which was payable by him; Provided that, on an application made by the appellant in this behalf, the Appellate Assistant Commissioner may, for any good and sufficient reason to be recorded in writing, exempt him from the operation of the provisions of this sub-section. .