https://www.taxtmi.com/caselaws?id=797904 Section 249(4)(b) requires a non-filer to pay an amount equal to advance tax payable before pursuing an appeal, unless the Commissioner (Appeals) grants exemption on good and sufficient reason. Advance-tax liability under Section 209(1) depends on computation by the assessee or Assessing Officer. Where neither has computed advance tax, a claim of no taxable income and therefore no advance-tax liability cannot be summarily rejected. The assessee must have an opportunity to establish that Section 249(4)(b) does not apply or to seek exemption under its proviso. Dismissal for non-compliance was set aside for reconsideration of admissibility and, where appropriate, merits. en-us Fri, 21 Aug 2026 00:00:00 +0530 Sat, 29 Aug 2026 14:35:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797904 Section 249(4)(b) requires a non-filer to pay an amount equal to advance tax payable before pursuing an appeal, unless the Commissioner (Appeals) grants exemption on good and sufficient reason. Advance-tax liability under Section 209(1) depends on computation by the assessee or Assessing Officer. Where neither has computed advance tax, a claim of no taxable income and therefore no advance-tax liability cannot be summarily rejected. The assessee must have an opportunity to establish that Section 249(4)(b) does not apply or to seek exemption under its proviso. Dismissal for non-compliance was set aside for reconsideration of admissibility and, where appropriate, merits. Case-Laws Income Tax Fri, 21 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797904