https://www.taxtmi.com/caselaws?id=788519 Section 249(4)(b) requires payment of advance tax only where the liability is computed, while the proviso permits the Commissioner (Appeals) to grant exemption on a showing of good and sufficient reasons. The Tribunal noted that neither the assessee nor the Assessing Officer had made any computation of advance tax under section 209(1), and that the assessee had stated in Form 35 that the provision did not apply. In those circumstances, the Commissioner (Appeals) ought to have given an opportunity to explain the position or considered any exemption request under the proviso rather than treating the appeal as not admissible. en-us Fri, 20 Mar 2026 00:00:00 +0530 Tue, 24 Mar 2026 08:12:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788519 Section 249(4)(b) requires payment of advance tax only where the liability is computed, while the proviso permits the Commissioner (Appeals) to grant exemption on a showing of good and sufficient reasons. The Tribunal noted that neither the assessee nor the Assessing Officer had made any computation of advance tax under section 209(1), and that the assessee had stated in Form 35 that the provision did not apply. In those circumstances, the Commissioner (Appeals) ought to have given an opportunity to explain the position or considered any exemption request under the proviso rather than treating the appeal as not admissible. Case-Laws Income Tax Fri, 20 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788519