https://www.taxtmi.com/caselaws?id=774072 Section 249(4)(b) does not bar admission of a first appeal where the assessee had no taxable income and was not liable to pay advance tax. The Tribunal distinguished advance tax liability from regular assessment demand and applied the principle that the statutory precondition for admission is not attracted in the absence of any advance tax obligation. The refusal to entertain the appeal on non-payment of the amount referred to in section 249(4)(b) was therefore unsustainable, and the matter was restored to the first appellate authority for admission and decision on merits after giving the assessee an adequate opportunity. en-us Tue, 13 May 2025 00:00:00 +0530 Wed, 02 Jul 2025 11:58:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774072 Section 249(4)(b) does not bar admission of a first appeal where the assessee had no taxable income and was not liable to pay advance tax. The Tribunal distinguished advance tax liability from regular assessment demand and applied the principle that the statutory precondition for admission is not attracted in the absence of any advance tax obligation. The refusal to entertain the appeal on non-payment of the amount referred to in section 249(4)(b) was therefore unsustainable, and the matter was restored to the first appellate authority for admission and decision on merits after giving the assessee an adequate opportunity. Case-Laws Income Tax Tue, 13 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774072