Case Law Details
Case Name : Manoj Kumar Motwani Vs ACIT (ITAT Indore)
Appeal Number : ITA No. 151/Ind/2024
Date of Judgement/Order : 25/07/2024
Related Assessment Year : 2013-14
Courts :
All ITAT ITAT Indore
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Manoj Kumar Motwani Vs ACIT (ITAT Indore)
ITAT Indore held that rejection of appeal by CIT(A) on the footing of non-payment of advance tax as required by section 249(4)(b) untenable as payment of advance tax is not applicable in case of reassessment proceedings.
Facts- The assessee had deposited cash of Rs. 24,65
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