https://www.taxtmi.com/caselaws?id=782994 ITAT held that CIT(A) erred in invoking section 249(4)(b) and dismissing the assessee's appeals in limine on the ground of non-payment of advance tax computed on assessed income. It was reiterated that advance tax liability under sections 208 and 209 arises only on admitted or undisputed income, not on disputed additions made in assessment, and there was no admitted tax liability in this case as assessments were completed ex parte under section 144 and all additions were challenged. The order of CIT(A) was set aside and the matter remanded to AO for de novo adjudication, subject to the assessee depositing Rs.70,000 within one month. Appeals allowed for statistical purposes. en-us Fri, 28 Nov 2025 00:00:00 +0530 Mon, 08 Dec 2025 08:31:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782994 ITAT held that CIT(A) erred in invoking section 249(4)(b) and dismissing the assessee's appeals in limine on the ground of non-payment of advance tax computed on assessed income. It was reiterated that advance tax liability under sections 208 and 209 arises only on admitted or undisputed income, not on disputed additions made in assessment, and there was no admitted tax liability in this case as assessments were completed ex parte under section 144 and all additions were challenged. The order of CIT(A) was set aside and the matter remanded to AO for de novo adjudication, subject to the assessee depositing Rs.70,000 within one month. Appeals allowed for statistical purposes. Case-Laws Income Tax Fri, 28 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782994