Appeal order not maintainable for violation of section 249(4) due to non-payment of admitted tax

DCIT Vs Sukhbir Agro Energy Ltd (ITAT Amritsar) ITAT Amritsar held that the appeal order caused not maintainable for violation of section 249(4) of the Income Tax Act for non-payment of admitted tax. Accordingly, the appeal order u/s 250 is caused nullity which will be not maintainable before the Tribunal. Facts- The assessee filed return u/s 139(1). The return was processed and considered as defective by the CPC. The notice was issued u/s 139(9) to assessee. Accordingly, the assessee filed return u/s 139(9) and claimed the additional depreciation, which was not calculated in the original retu...