https://www.taxtmi.com/caselaws?id=788117 Where the assessee had filed an original return under section 139(1) processed under section 143(1), section 249(4)(b) cannot be invoked to dismiss an appeal for alleged non-payment of advance tax; the CIT(A)'s dismissal on that ground was held erroneous. Advance tax is payable only on admitted or estimated income and cannot be insisted upon as a pre-condition for admission of an appeal in respect of disputed ex parte additions. Procedural infirmities in an ex parte reassessment and alleged non compliance with faceless reassessment requirements warranted quashing of the assessment to the extent necessary and restoration to the AO for fresh adjudication after hearing. en-us Thu, 19 Feb 2026 00:00:00 +0530 Tue, 17 Mar 2026 08:23:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788117 Where the assessee had filed an original return under section 139(1) processed under section 143(1), section 249(4)(b) cannot be invoked to dismiss an appeal for alleged non-payment of advance tax; the CIT(A)'s dismissal on that ground was held erroneous. Advance tax is payable only on admitted or estimated income and cannot be insisted upon as a pre-condition for admission of an appeal in respect of disputed ex parte additions. Procedural infirmities in an ex parte reassessment and alleged non compliance with faceless reassessment requirements warranted quashing of the assessment to the extent necessary and restoration to the AO for fresh adjudication after hearing. Case-Laws Income Tax Thu, 19 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788117