CIT and Another vs Shri Krishna Mohan

The revenue has preferred this appeal challenging the order passed by the Tribunal, which has held that section 249(4)(a) cannot be read into section 253(1)(b) of the Income Tax Act, 1961. In an appeal filed under Chapter XXA, section 249(4)(a) is treated as a mandatory condition for filing an appeal before the Commissioner of Income Tax (Appeals). The admitted tax liability has to be deposited before filing an appeal, as otherwise, the appeal itself is not maintainable. However, in the case of a block assessment, an appeal is provided u/s 253 of the Act. There is no such requirement. It is in that context, the Apex Court has held in the case of Commissioner of Income Tax, Indore Vs. Pawan Kumar Laddha, that this enabling provision cannot be read into section 253(1)(b). Therefore, the appeal filed by the assessee u/s 253(1)(b) is maintainable. That is precisely what the Tribunal has held. Therefore, we do not see any merit in this appeal. No substantial question of law is involved. Accordingly, the appeal is dismissed.