9911796707
TMI Blog2000 (3) TMI 21X X X X Extracts X X X X X X X X Extracts X X X X ..... g for the opposite party. By the present writ petition, the petitioner challenges the order dated December 31, 1999, and prays for quashing the same on the ground that the Commissioner of Income-tax, Meerut, has wrongly held that the revision was not maintainable. The brief facts appear to be that against the assessment order for the assessment year 1995-96, the petitioner filed an appeal unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... however, pointed out that the revision has been dismissed under the provisions of section 264(4)(a) of the Act. Section 249(4) of the Act reads as follows: "(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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t waived his right of appeal. The second contingency is where the order is on an appeal pending before the Deputy Commissioner (Appeals) and the third contingency is where the order has been made the subject of an appeal to the Commissioner (Appeals) or to the Appellate Tribunal. The distinction between the provisions of clause (a) and clause (c) of section 264(4) is that under clause (a) when the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was appealable. The first condition as already pointed out above under sub-section (4)(a) of section 264 was where an appeal against the order lies. There is a distinction between the language used in sections 249 and 264(4)(a) of the Act. Section 249 of the Act prohibits the authority concerned from admitting an appeal in case the conditions provided under section 249(4)(a) have not been complied ..... X X X X Extracts X X X X X X X X Extracts X X X X
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