https://www.taxtmi.com/caselaws?id=796797 Section 249(4)(b) requires a non-filer to pay an amount equal to advance tax payable before an appeal is admitted, subject to exemption under its proviso on showing good and sufficient reason. Advance-tax liability under Section 209(1) depends on the assessee's estimate or the Assessing Officer's calculation. Where neither was made, a claim that only salary income, fully subject to tax deduction at source, created no advance-tax liability cannot be rejected summarily without an opportunity to explain. Applicability of Section 249(4)(b), or exemption under its proviso upon a proper application, requires fresh determination before deciding the quantum appeal on merits if admissible. en-us Fri, 17 Jul 2026 00:00:00 +0530 Tue, 11 Aug 2026 08:47:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796797 Section 249(4)(b) requires a non-filer to pay an amount equal to advance tax payable before an appeal is admitted, subject to exemption under its proviso on showing good and sufficient reason. Advance-tax liability under Section 209(1) depends on the assessee's estimate or the Assessing Officer's calculation. Where neither was made, a claim that only salary income, fully subject to tax deduction at source, created no advance-tax liability cannot be rejected summarily without an opportunity to explain. Applicability of Section 249(4)(b), or exemption under its proviso upon a proper application, requires fresh determination before deciding the quantum appeal on merits if admissible. Case-Laws Income Tax Fri, 17 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796797