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“Section 249(4)(a)”

Section References (mined)Section 249Section 249(4)(a)74 judgments

SHAHEED BHAGAT SINGH EDUCATION SOCIETY ,MUMBAI vs. ITO (EXEMPTION) WARD 2(3), MUMBAI

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 3827/MUM/2025[2023-24]Status: DisposedITAT Mumbai23 Jan 2026AY 2023-24
Section 249(4)(a)

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n\"G\" BENCH, MUMBAI\nBEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND\nSHRI

RAJAT KUMAR GUPTA, RAMANUJGANJ,BALRAMPUR vs. INCOME TAX OFFICER-1, AMBIKAPUR, AMBIKAPUR

In the result, both appeals of the assessee are allowed for statistical purposes as above

ITA 737/RPR/2025[2015-16]Status: DisposedITAT Raipur05 Jan 2026AY 2015-16

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita No: 736 & 737/Rpr/2025 (िनधा"रण वष" Assessment Years: 2014-15 & 2015-16) Rajat Kumar Gupta, V Income Tax Officer-1, Near Power House Road, S Kharsiya Marg, Tatapani, Ramanujganj, S.O., Near Ambika Petrol Pump, Surguja- 497220, C.G. Ambikapur-497335, C.G. Pan: Bpfpg5887N (अपीलाथ"/Appellant) (""थ" / Respondent) . . िनधा"रती की ओर से / Assessee By : None राज" की ओर से / Revenue By : Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 23.12.2025 घोषणा की तारीख / Date Of : 05.01.2026 Pronouncement आदेश / O R D E R Per Bench: Since Facts, Grounds & Issues Involved Therein Are Common & Identical; Therefore, These Appeals Were Heard Together For Adjudication By This Common Order For The Sake Of Brevity & Convenience.

For Appellant: NoneFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 139Section 142(1)Section 148Section 250Section 44ASection 69Section 69A

Rs.1,94,743/-. The assessee has not furnished any evidence that this tax was paid by the assessee. As per provisions of section 249(4) the appeal is not admissible if the assessee has not paid the tax due on the income returned by him or where no return ... made payment of taxes due as per the return of Income. Hence, the case of the assessee is covered by the provisions of section 249(4)(a) of the Income Tax Act. The appeal is therefore not admissible. Without prejudice to the above, if it is considered that the return

RAJAT KUMAR GUPTA, SURGUJA,AMBIKAPUR vs. INCOME TAX OFFICER-1, AMBIKAPUR, AMBIKAPUR

In the result, both appeals of the assessee are allowed for statistical purposes as above

ITA 736/RPR/2025[2014-15]Status: DisposedITAT Raipur05 Jan 2026AY 2014-15

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita No: 736 & 737/Rpr/2025 (िनधा"रण वष" Assessment Years: 2014-15 & 2015-16) Rajat Kumar Gupta, V Income Tax Officer-1, Near Power House Road, S Kharsiya Marg, Tatapani, Ramanujganj, S.O., Near Ambika Petrol Pump, Surguja- 497220, C.G. Ambikapur-497335, C.G. Pan: Bpfpg5887N (अपीलाथ"/Appellant) (""थ" / Respondent) . . िनधा"रती की ओर से / Assessee By : None राज" की ओर से / Revenue By : Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 23.12.2025 घोषणा की तारीख / Date Of : 05.01.2026 Pronouncement आदेश / O R D E R Per Bench: Since Facts, Grounds & Issues Involved Therein Are Common & Identical; Therefore, These Appeals Were Heard Together For Adjudication By This Common Order For The Sake Of Brevity & Convenience.

For Appellant: NoneFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 139Section 142(1)Section 148Section 250Section 44ASection 69Section 69A

Rs.1,94,743/-. The assessee has not furnished any evidence that this tax was paid by the assessee. As per provisions of section 249(4) the appeal is not admissible if the assessee has not paid the tax due on the income returned by him or where no return ... made payment of taxes due as per the return of Income. Hence, the case of the assessee is covered by the provisions of section 249(4)(a) of the Income Tax Act. The appeal is therefore not admissible. Without prejudice to the above, if it is considered that the return

MURTUZA HASANALI NETTERWALA,MUMBAI vs. INCOM TAX OFFICER, CPC, BENGALURU

ITA 6341/MUM/2025[2024-25]Status: DisposedITAT Mumbai29 Dec 2025AY 2024-25

Bench: Shri Amit Shukla, Jm& Shri Arun Khodpia, Am

For Appellant: NoneFor Respondent: Assessee by
Section 143(1)Section 249Section 249(4)(a)Section 250(4)Section 276C

आयकरअपीलीयअिधकरण"यायपीठमुंबईम"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM& SHRI ARUN KHODPIA, AM

SWAMINATH BABURAO PATIL,SOLAPUR vs. ITO WARD 2(3) SOLAPUR, SOLAPUR

In the result, appeal of the Assessee is allowed for statistical purpose

ITA 832/PUN/2025[2014-2015]Status: DisposedITAT Pune25 Nov 2025AY 2014-2015

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.832/Pun/2025 निर्धारण वषा / Assessment Year: 2014-15 Swaminath Baburao Patil, V The Income Tax Officer, C37, Siddheshwar Market S Ward-2(3), Solapur. Yard, Hyderabad Road, Solapur – 431005. Maharashtra. Pan: Akwpp4321P Appellant/ Assessee Respondent / Revenue Assessee By Shri Girish Ladda Revenue By Shri Ambarnath Khule (Through Virtual Hearing) – Jcit(Dr) Date Of Hearing 24/11/2025 Date Of Pronouncement 25/11/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2014-15 Dated 27.01.2025 Emanating From The Assessment Order Passed Under Section 147 R.W.S 144B Of The Act, Dated 19.05.2023. The Assessee Has Raised The Following Grounds Of Appeal :

Section 139(1)Section 143(2)Section 147Section 148Section 148ASection 151ASection 153CSection 249(4)(a)Section 250Section 292B

order both may please be quashed. 6) Without prejudice to above grounds, the Id. CIT(A) erred in dismissing the appeal invoking the section 249(4)(a) even when the assessee has filed Return of Income u/s 139(1) on 12/12/2014 vide Acknowledgment number 442757460121214 and again in response ... grounds of appeal. Ld.CIT(A) has dismissed the appeal as unadmitted. Ld.AR submitted that ld.CIT(A) has erroneously 4 ITA No.832/PUN/2025 [A] invoked Section 249(4)(b) of the Act, whereas Section 249(4)(a) of the Act is applicable in the case of the Assessee as Assessee had filed

CREATIVE REALMART PRIVATE LIMITED,JAIPUR vs. INCOME TAX OFFICER WARD-3(5), JAIPUR

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 457/JPR/2025[2014-15]Status: DisposedITAT Jaipur12 Nov 2025AY 2014-15

Bench: Filing Of Appeal In Form-35 & Appellant Has Not Done Any Non-Compliance As Per Section 249(4)(B) Of The Income-Tax Act, 1961

For Appellant: Shri Prateek Kedawat, CAFor Respondent: Mrs. Anita Rinesh, JCIT (DR)
Section 115BSection 147Section 148Section 249(4)(a)Section 249(4)(b)

liable to deposit advance tax before filing of appeal in Form-35 and appellant has not done any non-compliance as per section 249(4)(b) of the Income-tax Act, 1961 2 M/S. CREATIVE REALMART PVT LTD VS ITOM WARD 3(5), JAIPUR 2. That Ld. Lower Authority Initiated ... amount equal to the amount of advance tax which is to be paid at the time of filing of appeal, Provisions of section 249(4)(a) and 249(4)(b) of Income Tax Act, in this regard, are very speaking and compulsory in nature in as much as their compliance

ANUP MAJEE,PURULIA vs. ACIT, CENTRAL CIRCLE 2(1), KOLKATA

Appeals are partly allowed for statistical purposes

ITA 649/KOL/2024[2021-22]Status: DisposedITAT Kolkata01 Sept 2025AY 2021-22

Bench: SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 153ASection 153DSection 249(4)Section 249(4)(a)Section 249(4)(b)Section 250

647/Kol/2024 for AY 2019-20, the assessee has not succeeded at first appeal stage due to the following findings: “8. As per section 249(4) of the Act, unless and until, assessee has paid income tax due on income returned by him, no appeal under Chapter XX will be admitted ... appellate authority to entertain an appeal or to 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. As stated earlier and admitted by the appellant, this is a case failing under Section 249(4

ANUP MAJEE,PURULIA vs. ACIT, CENTRAL CIRCLE 2(1), KOLKATA

Appeals are partly allowed for statistical purposes

ITA 648/KOL/2024[2020-21]Status: DisposedITAT Kolkata01 Sept 2025AY 2020-21

Bench: SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 153ASection 153DSection 249(4)Section 249(4)(a)Section 249(4)(b)Section 250

647/Kol/2024 for AY 2019-20, the assessee has not succeeded at first appeal stage due to the following findings: “8. As per section 249(4) of the Act, unless and until, assessee has paid income tax due on income returned by him, no appeal under Chapter XX will be admitted ... appellate authority to entertain an appeal or to 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. As stated earlier and admitted by the appellant, this is a case failing under Section 249(4

ANUP MAJEE,BHAMURIA vs. ACIT, CENTRAL CIRCLE 2(1), WEST BENGAL

Appeals are partly allowed for statistical purposes

ITA 647/KOL/2024[2019-20]Status: DisposedITAT Kolkata01 Sept 2025AY 2019-20

Bench: SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 153ASection 153DSection 249(4)Section 249(4)(a)Section 249(4)(b)Section 250

647/Kol/2024 for AY 2019-20, the assessee has not succeeded at first appeal stage due to the following findings: “8. As per section 249(4) of the Act, unless and until, assessee has paid income tax due on income returned by him, no appeal under Chapter XX will be admitted ... appellate authority to entertain an appeal or to 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. As stated earlier and admitted by the appellant, this is a case failing under Section 249(4

SDC CONSTRUCTION,JAIPUR vs. ITO, WD 1(3), JIAPUR

In the result, the appeal filed by the assessee is allowed

ITA 347/JPR/2025[2014-15]Status: DisposedITAT Jaipur06 Aug 2025AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Sanjeev Mathur, C.AFor Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR a
Section 144BSection 147Section 249(4)(a)Section 68

/NFAC, has erred in not admitting the appeal of the assessee on the ground that the assessee has complied with the provisions of section 249(4)(a) and 249(4)(b). However, the fact of filing of return of income and payment of tax was placed on record. The action ... been filed by the appellant for the assessment year. No whether an amount equal to the amount of advance tax as per section 249(4)(b) of the Income-tax Act, 1961 has been paid 4. As per provisions of section 249(4)(b) of the Act, where no return

DHURBA SAIKIA,NORTH LAKHIMPUR vs. ITO, WARD NORTH LAKHIMPUR, NORTH LAKHIMPUR

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 74/GTY/2025[2019-20]Status: DisposedITAT Guwahati30 Jul 2025AY 2019-20

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

For Appellant: Shri Anil Kumar Agarwala, ARFor Respondent: Shri Kausik Ray, DR
Section 139(1)Section 148Section 148ASection 156Section 208Section 234B(1)Section 249Section 249(4)Section 249(4)(b)Section 270A

been filed by the appellant for the assessment Not year,whether an amount equal to the amount of advance tax as per applicable section 249(4)(b) of the Income-tax Act, 1961 has been paid 3.2. As per provisions of section 249(4)(b) of the Act, where ... amount equal to the amount of advance tax which was payable by him otherwise appeal shall not be admitted. The provisions of section 249 (4) of the Act are reproduced as under – Section 249(4) “No appeal under this Chapter shall be admitted unless at the time of filing

DHURBA SAIKIA,NORTH LAKHIMPUR vs. ITO, WARD NORTH LAKHIMPUR, NORTH LAKHIMPUR

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 73/GTY/2025[2019-20]Status: DisposedITAT Guwahati30 Jul 2025AY 2019-20

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

For Appellant: Shri Anil Kumar Agarwala, ARFor Respondent: Shri Kausik Ray, DR
Section 139(1)Section 148Section 148ASection 156Section 208Section 234B(1)Section 249Section 249(4)Section 249(4)(b)Section 270A

been filed by the appellant for the assessment Not year,whether an amount equal to the amount of advance tax as per applicable section 249(4)(b) of the Income-tax Act, 1961 has been paid 3.2. As per provisions of section 249(4)(b) of the Act, where ... amount equal to the amount of advance tax which was payable by him otherwise appeal shall not be admitted. The provisions of section 249 (4) of the Act are reproduced as under – Section 249(4) “No appeal under this Chapter shall be admitted unless at the time of filing

DHURBA SAIKIA,SONAPUR BO vs. ITO, WARD NORTH LAKHIMPUR, NORTH LAKHIMPUR

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 71/GTY/2025[2018-19]Status: DisposedITAT Guwahati28 Jul 2025AY 2018-19

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

For Appellant: Shri Anil Kumar Agarwala, ARFor Respondent: Shri Kausik Ray, DR
Section 139(1)Section 148Section 148ASection 156Section 208Section 234B(1)Section 249Section 249(4)Section 249(4)(b)Section 270A

been filed by the appellant for the assessment Not year,whether an amount equal to the amount of advance tax as per applicable section 249(4)(b) of the Income-tax Act, 1961 has been paid 3.2. As per provisions of section 249(4)(b) of the Act, where ... amount equal to the amount of advance tax which was payable by him otherwise appeal shall not be admitted. The provisions of section 249 (4) of the Act are reproduced as under – Section 249(4) “No appeal under this Chapter shall be admitted unless at the time of filing

DHURBA SAIKIA,SONAPUR BO vs. ITO, WARD NORTH LAKHIMPUR, NORTH LAKHIMPUR

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 70/GTY/2025[2018-19]Status: DisposedITAT Guwahati28 Jul 2025AY 2018-19

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

For Appellant: Shri Anil Kumar Agarwala, ARFor Respondent: Shri Kausik Ray, DR
Section 139(1)Section 148Section 148ASection 156Section 208Section 234B(1)Section 249Section 249(4)Section 249(4)(b)Section 270A

been filed by the appellant for the assessment Not year,whether an amount equal to the amount of advance tax as per applicable section 249(4)(b) of the Income-tax Act, 1961 has been paid 3.2. As per provisions of section 249(4)(b) of the Act, where ... amount equal to the amount of advance tax which was payable by him otherwise appeal shall not be admitted. The provisions of section 249 (4) of the Act are reproduced as under – Section 249(4) “No appeal under this Chapter shall be admitted unless at the time of filing

SRIRANG SHAMRAO DESHMUKH,MUMBAI vs. WARD 41(3)(4), MUMBA, MUMBAI

In the result, appeal of the assessee is allowed for statistical purposes

ITA 1338/MUM/2025[2017-18]Status: DisposedITAT Mumbai23 Jul 2025AY 2017-18

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Anikesh Banerjee, Hon’Ble

For Appellant: Shri Hitesh Shah, A/RFor Respondent: Shri Swapnil Choudhary, Sr. D/R
Section 148Section 249(4)(a)Section 250(6)Section 50CSection 56(2)(vii)Section 69Section 80C

appeal of the assessee has been dismissed for want of payment of advance tax invoking the I.T.A. No. 1338/Mum/2025 3 provisions of Section 249(4)(a) of the Act. A perusal of the assessment order shows that the assessee has filed return of income for the assessment year under consideration

GAURI SAGAR SHIVALE,PUNE vs. ITO WARD 8(3), PUNE

In the result, the appeal of the assessee is treated as allowed for statistical purposes

ITA 101/PUN/2025[2014-15]Status: DisposedITAT Pune21 Jul 2025AY 2014-15

Bench: Shri Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita No.101/Pun/2025 धििाारण वर्ा / Assessment Year : 2014-15 Gauri Sagar Shivale, Income Tax Officer, S. No. 32/4, Nimbalkar Nagar, Ward – 8(3), Pune Brt Road, Near Rajiv Gandhi Vs. College, Tathawade, Mulshi, Pune-411033 Pan : Bjipp4685G अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Shri Nikhil S. Pathak Department By : Shri Ramnath P. Murkunde Date Of Hearing : 15-05-2025 Date Of 21-07-2025 Pronouncement :

For Appellant: Shri Nikhil S. PathakFor Respondent: Shri Ramnath P. Murkunde
Section 142(1)Section 144BSection 147Section 148Section 156Section 2(47)Section 249Section 249(4)Section 249(4)(b)Section 80T

been filed by the appellant for Not applicable the assessment year, whether an amount equal to the amount of advance tax as per section 249(4)(b) of the Income-tax Act, 1961 has been paid 3.2 As per provisions of section 249(4)(b) of the Act, where ... amount equal to the amount of advance tax which was payable by him otherwise appeal shall not be admitted. The provisions of section 249 (4) of the Act are reproduced as under- Section 249(4) "No appeal under this Chapter shall be admitted unless at the time of filing

DATIA VISHVANATH TRADING COMPANY,SHEETLA GANJ INDERGARH vs. CENTRAL CIRCLE GWALIOR, MAIN BUILDING, GWALIOR

In the result, appeal filed by the assessee is partly allowed

ITA 171/AGR/2025[2020-21]Status: DisposedITAT Agra29 May 2025AY 2020-21

Bench: SHRI SUNIL KUMAR SINGH (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 249(4)Section 249(4)(a)

assessee’s appeal on account of non-payment of self-tax, we find that the ld. CIT(A) invoked the provisions of section 249(4) of the Act which reads as under: “(4) No appeal under this Chapter shall be admitted unless at the time of filing of the appeal ... merits. This order is further followed in case of PCIT vs. Abdul Zahid [2017] 397 ITR 727 (Kar.). 5. The provision of section 249(4)(a) is directory provision failing which no penal consequence follows. However, in case of mandatory provisions, non-compliance exposes the assessee with penal provisions. Thus

M/S. MADEENA CONSTRUCTIONS,CHENNAI vs. ACIT, NCC-8)1), CHENNAI

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 3031/CHNY/2024[2013-14]Status: DisposedITAT Chennai28 May 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.T. Vasudevan, AdvocateFor Respondent: Ms.R. Anita, Addl. CIT
Section 249(4)(a)Section 250

payment of Rs.1.30 Crs. and therefore, the Ld.CIT(A) erred in finding that the assessee was barred from filing the appeal under sub-section 249(4)(a) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act‘) 4. The aforesaid assertion of the assessee needs verification. Having said

CHETAN RAM,BHITU BHIMJI vs. INCOME TAX OFFICER, BARMER, BARMER

In the result, the appeal filed by the assessee bearing ITA

ITA 74/JODH/2024[2017-2018]Status: DisposedITAT Jodhpur27 May 2025AY 2017-2018

Bench: the Ld.CIT(A). The Ld.CIT(A) rejected the appeal of the assessee on the ground that the assessee has not paid the advance-tax or has not discharged the obligation for payment of disputed tax, thereby contravening the provisions of section 249(4)(a) of the Act. So, the Ld.CIT(A) dismissed the appeal of the assessee in an exparte order passed without considering the assessee's submission. Being aggrieved, the assessee filed an

For Appellant: Shri Amit KothariFor Respondent: Shri Karni Dan, Addl.CIT (Sr.DR.)
Section 144Section 144oSection 249(4)(a)Section 250Section 69A

assessee has not paid the advance-tax or has not discharged the obligation for payment of disputed tax, thereby contravening the provisions of section 249(4)(a) of the Act. So, the Ld.CIT(A) dismissed the appeal of the assessee in an exparte order passed without considering the assessee ... year under consideration. We find that the dismissal of the appeal by the Ld. CIT(A) on the grounds of non-compliance with section 249(4)(a) of the Act is not justified. However, the assessee was unable to substantiate the claim made before the Ld. CIT(A) in relation

LAXMI BABU DEBNATH ,PUNE vs. ITO WARD 7(1), PUNE

In the result, appeal of the assessee is allowed for statistical purpose

ITA 536/PUN/2025[2013-14]Status: DisposedITAT Pune26 May 2025AY 2013-14

Bench: Ms. Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita Nos.535 & 536/Pun/2025 िनधा"रण वष" / Assessment Years: 2012-13 & 2013-14 Laxmi Babu Debnath, V The Income Tax Officer, Level 3, Riverside Business S Ward-7(1), Pune. Bay, Wellesley Road, Near Rto, Pune – 411001. Maharashtra. Pan: Acypd2630F Appellant/ Assessee Respondent / Revenue Assessee By Shri Rajiv Thakkar – Ar Revenue By Shri Madhan Thirmanpallil – Addl.Cit(Dr) Date Of Hearing 14/05/2025 Date Of Pronouncement 26/05/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeal Filed By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2012-13 & 2013-14 Respectively. These Two Appeals Were Heard Together & Are Being Disposed Of By This Common Order. We Treat Appeal In

Section 143(2)Section 144Section 148Section 249(4)Section 250Section 57

filed by the Assessee against the order u/s.148 of the Act, on the ground that Assessee has not paid the taxes. 2.2 The Section 249(4) of the Income Tax Act, 1961 is reproduced here as under : 249. (1) ………….. (4) No appeal under this Chapter shall be admitted unless ... good and sufficient reason to be recorded in writing, exempt him from the operation of the provisions of that clause.” 2.3 Thus, Section 249(4) envisages two situations. In this case, ld.CIT(A) has stated that assessee has not filed Return of Income and not paid the taxes, therefore, invoked

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