https://www.taxtmi.com/highlights?id=97774 Admissibility of appeal requires existence of an original return; where an original return under the normal return provision was filed and processed, absence of a return in response to a notice does not permit dismissal under the provision applied by the first appellate authority, so the dismissal was set aside. Advance tax is payable only on estimated and admitted income; requiring payment in respect of disputed or ex parte additions as a precondition to admit an appeal is impermissible. Matter is remitted for fresh assessment after affording the assessee an opportunity to be heard and considering submissions and evidence. en-us Tue, 17 Mar 2026 08:23:40 +0530 Tue, 17 Mar 2026 08:23:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=97774 Admissibility of appeal requires existence of an original return; where an original return under the normal return provision was filed and processed, absence of a return in response to a notice does not permit dismissal under the provision applied by the first appellate authority, so the dismissal was set aside. Advance tax is payable only on estimated and admitted income; requiring payment in respect of disputed or ex parte additions as a precondition to admit an appeal is impermissible. Matter is remitted for fresh assessment after affording the assessee an opportunity to be heard and considering submissions and evidence. Highlights Income Tax Tue, 17 Mar 2026 08:23:40 +0530 https://www.taxtmi.com/highlights?id=97774