One cannot read provision of section 249(4)(a) into section 253(1)(b)

Court :SUPREME COURT OF INDIA Citation : IN THE CASE OF: CIT Vs. Pawan Kumar Laddha, APPEAL NO: Civil Appeal Nos. 8914- 8922 of 2003, DECIDED ON April 6, 2010 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). At the hearing of the appeal filed by the assessee befor...