Appeal filed without paying tax not valid if assessee didn’t prove that it had wrongly computed income in ITR

INCOME TAX : As per section 249(4) unless and until assessee has paid income tax due on income returned by him, no appeal under Chapter XX will be admitted and Statute neither gives any discretion to appellate authority to entertain an appeal nor extend time for paying self assessment tax, except in respect of cases falling under section 249(4)(b) in terms of proviso under said section

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