https://www.taxtmi.com/caselaws?id=753315 ITAT Amritsar allowed the assessee's appeal after CIT(A) rejected it for non-payment of advance tax under section 249(4)(b). The assessee claimed only agricultural income and gifts from relatives, both non-taxable, resulting in NIL taxable income. ITAT held that assessee presented prima facie case of no advance tax obligation under section 208, as computation under section 209 showed NIL liability. The matter was remanded to CIT(A) for adjudication on merits with proper verification of documentary evidence. en-us Tue, 28 May 2024 00:00:00 +0530 Thu, 30 May 2024 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753315 ITAT Amritsar allowed the assessee's appeal after CIT(A) rejected it for non-payment of advance tax under section 249(4)(b). The assessee claimed only agricultural income and gifts from relatives, both non-taxable, resulting in NIL taxable income. ITAT held that assessee presented prima facie case of no advance tax obligation under section 208, as computation under section 209 showed NIL liability. The matter was remanded to CIT(A) for adjudication on merits with proper verification of documentary evidence. Case-Laws Income Tax Tue, 28 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753315