Hon Apex Court has held as under :
* Once section 249(4)(a) is treated as a mandatory condition for filing an appeal before CIT (Appeals) and once that condition stood satisfied at the time of his filing an appeal to CIT (Appeals), then, there was no necessity for the assessee to once again pay the admitted tax due as a condition precedent to his filing the appeal before the Appellate Tribunal under section 253(1)(b)
in CIT v. Pawan Kumar Laddha [Civil Appeal Nos. 8914-8922 of 2003] [2010]
Copy of judgment is as under:
http://www.mediafire.com/file/ondtonflzto/Pramod_Kumar_Ladda_SC_Tax on returned income need not be paid.pdf
The law states it all clearly. Tax myth and misunderstanding are results of hearsay. If you have questions regarding tax it is better to consult the rules and guidelines instead of asking opinions from people who might not know better.