| COURT: | ITAT Hyderabad |
| CORAM: | Asha Vijayaraghavan (JM), P.M.Jagtap (AM) |
| SECTION(S): | 249(4) |
| GENRE: | Domestic Tax |
| CATCH WORDS: | condonation, delay, payment of SA tax |
| COUNSEL: | K. C. Devdas |
| DATE: | October 29, 2014 (Date of pronouncement) |
| DATE: | October 31, 2014 (Date of publication) |
| AY: | 2008-09 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| The only requirement of s. 249(4) is payment of tax due on returned income. There is no time limit prescribed for payment of such taxes. The delay in filing an appeal after payment of SA tax can be condoned | |
(i) The only requirement of section 249(4) is payment of tax due on returned income and there is no time limit prescribed for payment of such taxes. Therefore, if an appeal is filed after making of payment, it cannot be …
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