Appeal Restored: No Obligation to Pay Advance Tax if Income Claimed Non-Taxable u/s 249(4)(b.

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....Maintainability of appeal before CIT(A) u/s 249 (4)(b) - failure to pay advance tax - Once the assessee alleged that his income is not taxable during the provisions of the Act there cannot be any obligation upon the assessee to pay advance tax - appeal restored before CIT(A)....