Due taxes were not paid before filing of an appeal u/s 249(4)(b) - payment of Tax as per ITR filed - The...

Due taxes were not paid before filing of an appeal u/s 249(4)(b) - payment of Tax as per ITR filed - The case of the assessee falls within the provisions of section 249(4)(a) of the Act, hence it was incumbent upon the CIT(A) to decide the issue on merits and not dismiss the appeal in limine. .....

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