S ALAGARSWAMY Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THE petitioner seeks to quash the order dated 28/8/2001 made in Appeal Nos. 390, 391 and 392 of 2000-01 dismissing the appeals preferred against the assessment order dated 31. 3. 2000 made by the first respondent for the assessment years 1993-94, 1994-95 and 1995-96 for non payment of tax due as per the returns of income filed by the petitioner as contemplated under Section 249 (4) (a) of the Income Tax Act (for brevity, "the Act" ).

(2.) IN this regard, it is apt to refer Section 249 (4) (a) of the Act, which reads as under:

(3.) A reading of the Section 249 (4) (a) of the Act makes it clear that payment of tax due on the income returned by the assessee before filing an appeal against the assessment order is a condition precedent and non-compliance of the same renders the appeal not maintainable. We, therefore, do not see any illegality or irregularity, or any arbitrary exercise of power or violation of the principles of natural justice in the order impugned in this writ petition. Our above view is also supported with the decision of this Court in CIT v. Smt. G. A. SAMANTHAKAMANI, [2003] 259 ITR 215.