https://www.taxtmi.com/caselaws?id=467493 Clause (b) of Section 249(4) conditioning admission of appeal on payment of advance tax does not apply to reassessment proceedings where no statutory obligation to compute or pay advance tax arises; consequence: appeals in such reassessment cases cannot be dismissed solely for non-payment of advance tax. Where assessment was framed ex parte and the first appellate authority dismissed the appeal in limine without considering merits or the assessee's explanations, the matter must be remanded to the Assessing Officer for de novo adjudication with a reasonable opportunity to be heard. en-us Mon, 24 Jun 2024 00:00:00 +0530 Thu, 19 Mar 2026 18:00:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467493 Clause (b) of Section 249(4) conditioning admission of appeal on payment of advance tax does not apply to reassessment proceedings where no statutory obligation to compute or pay advance tax arises; consequence: appeals in such reassessment cases cannot be dismissed solely for non-payment of advance tax. Where assessment was framed ex parte and the first appellate authority dismissed the appeal in limine without considering merits or the assessee's explanations, the matter must be remanded to the Assessing Officer for de novo adjudication with a reasonable opportunity to be heard. Case-Laws Income Tax Mon, 24 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467493