https://www.taxtmi.com/caselaws?id=770465 ITAT Amritsar allowed the assessee's appeal for statistical purposes and remanded the case to CIT(A) for admission and adjudication on merits. The tribunal found that CIT(A) had wrongly rejected the appeal for non-payment of advance tax. Based on documentary evidence including school certificates and tehsildar records, the assessee's income appeared below taxable limits and the land sold was prima facie agricultural land not attracting capital gains. The tribunal held that advance tax payment under section 208 is voluntary and the assessee presented a case that no advance tax was payable under section 210. en-us Fri, 17 Jan 2025 00:00:00 +0530 Mon, 12 May 2025 09:01:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770465 ITAT Amritsar allowed the assessee's appeal for statistical purposes and remanded the case to CIT(A) for admission and adjudication on merits. The tribunal found that CIT(A) had wrongly rejected the appeal for non-payment of advance tax. Based on documentary evidence including school certificates and tehsildar records, the assessee's income appeared below taxable limits and the land sold was prima facie agricultural land not attracting capital gains. The tribunal held that advance tax payment under section 208 is voluntary and the assessee presented a case that no advance tax was payable under section 210. Case-Laws Income Tax Fri, 17 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770465