Appeal restoration as section 249(4)(b) cannot hinge on advance tax for disputed additions under sections 208, 209

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....ITAT held that CIT(A) erred in invoking section 249(4)(b) to dismiss the assessee's appeals in limine on the ground of non-payment of advance tax computed on assessed income, including disputed additions. Relying on precedent, ITAT ruled that advance tax liability must be determined under sections 208 and 209 on admitted or undisputed income, not on contested additions, and that there was no admitted tax liability in this case. The impugned dismissal was set aside and the matter remanded to the AO for de novo adjudication, subject to the assessee depositing Rs. 70,000 within one month and being granted adequate opportunity of hearing.....