https://www.taxtmi.com/caselaws?id=775998 The ITAT Hyderabad held that dismissal of the appeal under section 249(4)(b) for non-payment of advance tax was erroneous, as the appellant had no taxable income and thus no advance tax liability. The CIT(A) improperly dismissed the appeal in limine without considering that the appellant filed a return claiming rebate under section 87A due to income below the threshold. The tribunal set aside the CIT(A)'s order and restored the matter to the Assessing Officer for fresh adjudication, ruling that the provisions of section 249(4)(b) were not applicable in this case. en-us Wed, 01 Jan 2025 00:00:00 +0530 Mon, 04 Aug 2025 08:28:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775998 The ITAT Hyderabad held that dismissal of the appeal under section 249(4)(b) for non-payment of advance tax was erroneous, as the appellant had no taxable income and thus no advance tax liability. The CIT(A) improperly dismissed the appeal in limine without considering that the appellant filed a return claiming rebate under section 87A due to income below the threshold. The tribunal set aside the CIT(A)'s order and restored the matter to the Assessing Officer for fresh adjudication, ruling that the provisions of section 249(4)(b) were not applicable in this case. Case-Laws Income Tax Wed, 01 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775998