https://www.taxtmi.com/caselaws?id=781917 ITAT Ahmedabad held that the dismissal of assessee's appeal by CIT(A) as non-maintainable for non-payment of advance tax was unsustainable. The assessee, a non-filer with no admitted income, had contested the entire income added as investment in shares. ITAT ruled that when the entire income is disputed and there is no admitted income, there is no obligation to pay advance tax as a precondition for maintaining an appeal. The rejection of the appeal as non-maintainable was held contrary to law. CIT(A) was directed to admit the appeal and decide it on merits. en-us Tue, 30 Sep 2025 00:00:00 +0530 Sat, 22 Nov 2025 07:36:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781917 ITAT Ahmedabad held that the dismissal of assessee's appeal by CIT(A) as non-maintainable for non-payment of advance tax was unsustainable. The assessee, a non-filer with no admitted income, had contested the entire income added as investment in shares. ITAT ruled that when the entire income is disputed and there is no admitted income, there is no obligation to pay advance tax as a precondition for maintaining an appeal. The rejection of the appeal as non-maintainable was held contrary to law. CIT(A) was directed to admit the appeal and decide it on merits. Case-Laws Income Tax Tue, 30 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781917