Provisions u/s sub (4) of Section 249. - Income Tax - 1114/CBDT

INSTRUCTION NO. 1114/CBDT Dated : November 8, 1977 Section(s) Referred: 249(4) Statute: Income - Tax Act, 1961 Attention is drawn to sub-section (4) of Section 249 inserted by Taxation Laws (Amendment) Act, 1975 w.e.f. 1/10/75. It provides that no appeal against any order passed by the Income tax Officer (including any order of assessment, imposition of penalty or refusal or cancellation of registration of a firm etc.) shall be admitted by the Appellate Assistant Commissioner unless at the time of filing of the appeal the assessee has paid the tax due on the income returned by him, and where the assessee has not furnished the return of income, he has paid an amount equal to the amount of advance tax which was payable by him. The Appellate Assistant Commissioner has, however, been empowered to waive this requirement in appropriate cases if he is satisfied that there are good and sufficient reasons for doing so. In such cases, he will have to record such reasons in writing. The form of report (ITNS-51) to be submitted by the ITO on receipt of the grounds of appeal from the AAC is being amended so as to incorporate a column showing whether required tax amount has been paid or not. Meanwhile it is directed that the ITO should bring to the notice of the AAC, the position regarding fulfilment of this requirement by adding the following column in the existing ITNS-51, viz, " Whether assessee has paid the tax on the income returned by him or an amount equal to the amount of advance tax payable by him if no return has been filed".