https://www.taxtmi.com/caselaws?id=461907 ITAT Indore allowed the appeal and set aside CIT(A)'s dismissal order. The assessee's appeal was dismissed in limine for non-payment of advance tax under section 249(4)(b). However, since no return was filed and income was estimated through best judgment assessment under section 144, the tribunal held that advance tax payment provisions don't apply to reassessment proceedings involving estimated income. The matter was remanded to AO for fresh adjudication on merits, following consistent tribunal precedent that section 249(4)(b) doesn't apply to reassessment cases. en-us Fri, 05 Jul 2024 00:00:00 +0530 Wed, 07 May 2025 18:58:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461907 ITAT Indore allowed the appeal and set aside CIT(A)'s dismissal order. The assessee's appeal was dismissed in limine for non-payment of advance tax under section 249(4)(b). However, since no return was filed and income was estimated through best judgment assessment under section 144, the tribunal held that advance tax payment provisions don't apply to reassessment proceedings involving estimated income. The matter was remanded to AO for fresh adjudication on merits, following consistent tribunal precedent that section 249(4)(b) doesn't apply to reassessment cases. Case-Laws Income Tax Fri, 05 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461907