https://www.taxtmi.com/caselaws?id=461931 ITAT Ahmedabad restored the matter to CIT(A) for reconsideration after finding that the appeal dismissal was based on incorrect legal interpretation. The assessee's appeal was dismissed as non-maintainable under Section 249(4)(b) for allegedly not filing return and not paying advance tax. ITAT held that while no valid return was filed (as it was not e-verified), CIT(A) incorrectly interpreted Section 234B provisions by treating assessed tax liability as advance tax liability. The tribunal directed CIT(A) to reconsider both the admissibility under Section 249(4) and merits of the case. en-us Fri, 05 Jul 2024 00:00:00 +0530 Thu, 08 May 2025 18:55:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461931 ITAT Ahmedabad restored the matter to CIT(A) for reconsideration after finding that the appeal dismissal was based on incorrect legal interpretation. The assessee's appeal was dismissed as non-maintainable under Section 249(4)(b) for allegedly not filing return and not paying advance tax. ITAT held that while no valid return was filed (as it was not e-verified), CIT(A) incorrectly interpreted Section 234B provisions by treating assessed tax liability as advance tax liability. The tribunal directed CIT(A) to reconsider both the admissibility under Section 249(4) and merits of the case. Case-Laws Income Tax Fri, 05 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461931