The assessee has not paid the admitted self assessment taxes. Appeal was dismissed by the CIT (A), which was affirmed by the Appellate Tribunal. On appeal the Court held that unless and until, assessee has paid income tax due on income returned by him, no appeal under Chapter XX will be admitted and statute does not give any discretion to appellate authority to entertain an appeal or to extend time for paying self assessment tax, except in respect of cases falling under section 249(4)(b) in terms of proviso under said section. Order of Tribunal is affirmed. (AY 2012-13)