https://www.taxtmi.com/caselaws?id=467513 The note addresses whether the advance-tax precondition in clause (b) of s.249(4) applies to appeals against reassessment completed by best judgment assessment under reassessment provisions. It reasons that the duty to compute and pay advance tax arises only where taxable income is assessable and the assessee has an obligation under advance-tax provisions; where no return was filed and no such obligation existed, clause (b) is not triggered. Consequentially, appeals should not be dismissed as inadmissible solely for non-payment in such reassessment cases and where assessment was ex parte the matter is remanded for fresh adjudication after hearing the assessee. en-us Thu, 27 Jun 2024 00:00:00 +0530 Sat, 21 Mar 2026 22:41:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467513 The note addresses whether the advance-tax precondition in clause (b) of s.249(4) applies to appeals against reassessment completed by best judgment assessment under reassessment provisions. It reasons that the duty to compute and pay advance tax arises only where taxable income is assessable and the assessee has an obligation under advance-tax provisions; where no return was filed and no such obligation existed, clause (b) is not triggered. Consequentially, appeals should not be dismissed as inadmissible solely for non-payment in such reassessment cases and where assessment was ex parte the matter is remanded for fresh adjudication after hearing the assessee. Case-Laws Income Tax Thu, 27 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467513