https://www.taxtmi.com/caselaws?id=781925 ITAT held that non-filing of return does not by itself attract section 249(4)(b) where the assessee claims no income and no advance tax is payable, and the CIT(A) erred in dismissing the appeal without demonstrating any advance tax liability. As the assessment was framed ex parte under section 144 without hearing the assessee, the matter was remanded to the AO. The assessee was directed to produce details of the cash transactions, and the AO was directed to re-examine the issue and pass a fresh order after granting proper opportunity of hearing. The appeal was allowed for statistical purposes. en-us Wed, 22 Oct 2025 00:00:00 +0530 Sat, 22 Nov 2025 07:36:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781925 ITAT held that non-filing of return does not by itself attract section 249(4)(b) where the assessee claims no income and no advance tax is payable, and the CIT(A) erred in dismissing the appeal without demonstrating any advance tax liability. As the assessment was framed ex parte under section 144 without hearing the assessee, the matter was remanded to the AO. The assessee was directed to produce details of the cash transactions, and the AO was directed to re-examine the issue and pass a fresh order after granting proper opportunity of hearing. The appeal was allowed for statistical purposes. Case-Laws Income Tax Wed, 22 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781925