Bhagyashree Abhijit Bhatkhande Vs ITO (ITAT Mumbai)
Case ke facts
Assessee ne CIT(A) ke yahan ₹99.38 lakh ka appeal file kiya tha. Par CIT(A) ne pehle check nahi kiya ki section 249(4)(b) ki condition puri hui ya nahi. Isme tax deposit ka mamla tha.
Mudda (Issue)
Kya appeal entertain karne se pehle section 249(4)(b) ki compliance check zaroori thi?
Faisla (Held)
ITAT ne bola pehle check karo ki 249(4)(b) ki shart puri hai ya nahi. Agar haan, to fir section 69 ka addition bhi merits par dekho. Isliye poora matter wapas CIT(A) ko bhej diya.
Practical takeaway
Jab bhi CIT(A) ke samne appeal karo, tax deposit ki condition (section 249(4)(b)) ka proof pehle se ready rakho. Warna appeal waste ho sakti hai.
Original report: TaxGuru
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-09-08.