https://www.taxtmi.com/caselaws?id=461932 ITAT Ahmedabad set aside CIT(A)'s dismissal of assessee's appeal for non-payment of advance tax under section 249(4)(b). The tribunal held that advance tax payment requirement does not apply when appealing against reassessment orders, following precedent in Deepak Khandelwal case. Since the original assessment was passed ex-parte and CIT(A) did not adjudicate on merits, the matter was remanded to AO for fresh adjudication with proper hearing opportunity for the assessee. en-us Wed, 31 Jul 2024 00:00:00 +0530 Thu, 08 May 2025 18:55:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461932 ITAT Ahmedabad set aside CIT(A)'s dismissal of assessee's appeal for non-payment of advance tax under section 249(4)(b). The tribunal held that advance tax payment requirement does not apply when appealing against reassessment orders, following precedent in Deepak Khandelwal case. Since the original assessment was passed ex-parte and CIT(A) did not adjudicate on merits, the matter was remanded to AO for fresh adjudication with proper hearing opportunity for the assessee. Case-Laws Income Tax Wed, 31 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461932