https://www.taxtmi.com/caselaws?id=465166 ITAT held that dismissal of assessee's appeal by CIT(A) for alleged non-compliance with s. 249(4)(b) was unjustified. Though the return in response to notice u/s 148 was filed belatedly, the AO had adopted the declared income of Rs. 10,54,060 as the starting point for computation u/s 147 and made further additions. The Tribunal held that tax relatable to such returned income constituted "admitted tax", and once that stood paid, no further tax on disputed additions was required for appeal maintainability. Relying on analogous ITAT precedent, it concluded that the assessee had satisfied s. 249(4)(b). Appeal was allowed for statistical purposes and restored for adjudication on merits. en-us Tue, 18 Mar 2025 00:00:00 +0530 Mon, 08 Dec 2025 18:58:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465166 ITAT held that dismissal of assessee's appeal by CIT(A) for alleged non-compliance with s. 249(4)(b) was unjustified. Though the return in response to notice u/s 148 was filed belatedly, the AO had adopted the declared income of Rs. 10,54,060 as the starting point for computation u/s 147 and made further additions. The Tribunal held that tax relatable to such returned income constituted "admitted tax", and once that stood paid, no further tax on disputed additions was required for appeal maintainability. Relying on analogous ITAT precedent, it concluded that the assessee had satisfied s. 249(4)(b). Appeal was allowed for statistical purposes and restored for adjudication on merits. Case-Laws Income Tax Tue, 18 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465166