A now-defunct company headed by Hideo Morita, the eldest son of late Sony Corp. founder Akio Morita, failed to declare some 22.8 billion yen in income in the three years to March 2004, it was learned Saturday.

The company, Reikei, has filed an appeal against an order by Tokyo tax authorities to pay an estimated 6.3 billion yen in back taxes, sources said.

Hideo, 53, was president of the Tokyo-based firm, which was dissolved in June. Established in 1974, the company was set up to manage the Morita family's assets and also operated a ski resort.