https://www.taxtmi.com/highlights?id=103214 Advance-tax payment otherwise payable is a precondition to admission of an income-tax appeal where no return of income has been filed, unless exemption is sought and granted for good and sufficient reason. A claimed absence of taxable income and corresponding advance-tax liability requires examination where neither the taxpayer nor the Assessing Officer has computed the liability; it cannot be rejected summarily merely because no exemption application was filed. Dismissal for non-compliance in those circumstances requires fresh consideration with an opportunity to explain the claim. Penalty appeals concerning under-reporting of income and audit default, where based on the same admission objection, follow the same treatment. en-us Sat, 29 Aug 2026 14:35:41 +0530 Sat, 29 Aug 2026 14:35:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=103214 Advance-tax payment otherwise payable is a precondition to admission of an income-tax appeal where no return of income has been filed, unless exemption is sought and granted for good and sufficient reason. A claimed absence of taxable income and corresponding advance-tax liability requires examination where neither the taxpayer nor the Assessing Officer has computed the liability; it cannot be rejected summarily merely because no exemption application was filed. Dismissal for non-compliance in those circumstances requires fresh consideration with an opportunity to explain the claim. Penalty appeals concerning under-reporting of income and audit default, where based on the same admission objection, follow the same treatment. Highlights Income Tax Sat, 29 Aug 2026 14:35:41 +0530 https://www.taxtmi.com/highlights?id=103214