https://www.taxtmi.com/caselaws?id=774304 The ITAT Mumbai held that CIT(A)'s dismissal of assessee's appeal under section 249(4)(b) for non-payment of advance tax was unjustified. The assessment order contained duplicated additions including professional fees, estimated turnover based on service tax returns, and credit card expenditures. The AO should have estimated either professional income or net profit, not multiple additions simultaneously. CIT(A) failed to issue show cause notice or specify the advance tax amount required. The matter was remanded to CIT(A) for fresh consideration with proper hearing opportunity. Appeal allowed for statistical purposes. en-us Thu, 26 Jun 2025 00:00:00 +0530 Mon, 07 Jul 2025 08:42:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774304 The ITAT Mumbai held that CIT(A)'s dismissal of assessee's appeal under section 249(4)(b) for non-payment of advance tax was unjustified. The assessment order contained duplicated additions including professional fees, estimated turnover based on service tax returns, and credit card expenditures. The AO should have estimated either professional income or net profit, not multiple additions simultaneously. CIT(A) failed to issue show cause notice or specify the advance tax amount required. The matter was remanded to CIT(A) for fresh consideration with proper hearing opportunity. Appeal allowed for statistical purposes. Case-Laws Income Tax Thu, 26 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774304