Appeal Cannot Be Dismissed for Non-Payment of Advance Tax on on disputed additions

Laxmanji Khodaji Solanki Vs ITO (ITAT Ahmedabad) Advance tax liability only on admitted/undisputed income is a Precondition for Appeal – CIT(A) Erred in Dismissing Appeal for Non-Payment of Advance Tax – Tribunal Restores Case Ahmedabad Tribunal restored matter to AO for fresh adjudication holding that CIT(A) erred in dismissing appeal as non-maintainable u/s 249(4)(b) for non-payment of advance tax. Assessee, an illiterate farmer, had not filed return of income. AO reopened assessment based on information that Assessee purchased immovable property worth Rs.4.26 crore. As Assessee did ...