Annapoorneshwari Investment v. DCIT 177 ITD 717 (Bang.)(Trib.)

S. 249 : Appeal-Commissioner(Appeals)–Payment of admitted tax- Subsequently required amount of tax is paid- Appeal shall be admitted on making payment of tax and taken up for hearing on merits. [S. 246A, 249(4)(a)]

Tribunal held that in terms of section 249(4)(a), stipulation as to payment of tax ante filing of first appeal is only directory and not mandatory. Where appeal is filed without payment of tax but subsequently required amount of tax is paid, appeal shall be admitted on making payment of tax and taken up for hearing on merits .(AY. 2006 -07)