2000 TAX. L. R. 398 ::1999 KerLJ(Tax) 719 ::(2000) 158 CurTaxRep 551 ::(2000) 242 ITR 263 ::(2000) 110 Taxman 520 ::(2000) 157 Taxation 366

Kerala High Court

Hon'ble Judge(s): Arijit Pasayat C J , C.J. AND K. S. Radhakrishnan , J

Appeal - Admissibility - Condonation of delay - Non-payment of admitted tax - Applicability of S. 249 (4) - Section 249 (4) Proviso amended by Amendment Act w.e.f. 1-4-1989 - Proceedings initiated before date of amendment - Law existing prior to amendment would apply - Commissioner of appeals was empowered to condone lapse of non-payment of admitted tax and have had jurisdiction to entertain appeal, under unamended S. 249 (4).Proviso as it stood before its amendment by Direct Tax Laws (Amendment) Act (1989). Income Tax Act (43 of 1961) , S.249(4)— (Para 5 7)