Advance tax payment obligation does not apply when assessee...

Advance tax payment obligation does not apply when assessee claims agricultural land sale proceeds are exempt u/s 2(14). CIT(Appeals) should admit appeal for adjudication on merits, treating advance tax payable as nil where assessee claims no taxable income. Dismissing appeal for non-payment of advance tax on disputed demand violates right of appeal when assessee disputes tax liability itself. Tribunal directed CIT(Appeals) to admit appeal and decide on merits, following precedents that right of appeal cannot be denied merely for non-payment of admitted tax due when liability itself is under dispute.

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