https://www.taxtmi.com/caselaws?id=467377 Whether dismissal under section 249(4) for non-payment of tax was lawful: tribunal held the statutory condition for admission requires tax due on a filed return to be paid, and tax discharged by deduction at source (supported by Form 16 and the return) satisfies that condition; the advance tax provision applies only where no return is filed. A contrary entry in Form 35 was treated as an inadvertent error and did not justify summary dismissal. Outcome: dismissal under section 249(4) was unsustainable and the appeal is restored for adjudication on merits. en-us Fri, 14 Feb 2025 00:00:00 +0530 Mon, 16 Mar 2026 19:04:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467377 Whether dismissal under section 249(4) for non-payment of tax was lawful: tribunal held the statutory condition for admission requires tax due on a filed return to be paid, and tax discharged by deduction at source (supported by Form 16 and the return) satisfies that condition; the advance tax provision applies only where no return is filed. A contrary entry in Form 35 was treated as an inadvertent error and did not justify summary dismissal. Outcome: dismissal under section 249(4) was unsustainable and the appeal is restored for adjudication on merits. Case-Laws Income Tax Fri, 14 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467377