https://www.taxtmi.com/caselaws?id=771524 Tribunal ruled that CIT(A)/NFAC improperly dismissed the cooperative society's tax appeal under section 249(4)(b) without admitting it for adjudication. The court held that advance tax liability must be determined by the assessee, and summary dismissal without hearing is inappropriate. The case was remanded with directions to admit the appeal, provide a hearing, and decide on merits, particularly regarding claimed deductions under sections 80P(2)(a)(i) and 80P(2)(d). en-us Fri, 23 May 2025 00:00:00 +0530 Tue, 27 May 2025 08:32:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771524 Tribunal ruled that CIT(A)/NFAC improperly dismissed the cooperative society's tax appeal under section 249(4)(b) without admitting it for adjudication. The court held that advance tax liability must be determined by the assessee, and summary dismissal without hearing is inappropriate. The case was remanded with directions to admit the appeal, provide a hearing, and decide on merits, particularly regarding claimed deductions under sections 80P(2)(a)(i) and 80P(2)(d). Case-Laws Income Tax Fri, 23 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771524