https://www.taxtmi.com/caselaws?id=467513 Section 249(4)(b)'s advance-tax payment condition does not apply to an appeal against a reassessment completed under sections 147 and 144 where no return was filed and no obligation to compute or pay advance tax arose. Such an appeal should not be rejected as inadmissible solely for non-payment of advance tax. Where the reassessment was made ex parte, fresh adjudication should permit the assessee to present evidence and explain the source of deposits. The appeal was restored for merits-based reconsideration with an opportunity of hearing. 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 Section 249(4)(b)'s advance-tax payment condition does not apply to an appeal against a reassessment completed under sections 147 and 144 where no return was filed and no obligation to compute or pay advance tax arose. Such an appeal should not be rejected as inadmissible solely for non-payment of advance tax. Where the reassessment was made ex parte, fresh adjudication should permit the assessee to present evidence and explain the source of deposits. The appeal was restored for merits-based reconsideration with an opportunity of hearing. Case-Laws Income Tax Thu, 27 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467513