Advance Tax Condition u/s 249(4)(b) Applies Only to Admitted Income: ITAT Chennai

Gopinath Sivaraman Vs ITO (ITAT Chennai) The requirement u/s 249(4)(b) for payment of advance tax as a precondition for admitting appeal has to be calculated only on income admitted by assessee; Additions or taxes on assessed income has no relevance for admission The Income Tax Appellate Tribunal (ITAT), Chennai, decided six appeals filed by an assessee against a common order passed by the National Faceless Appeal Centre (NFAC) dated 09.10.2025 for Assessment Year (AY) 2020–21. Since the facts and issues involved in all the appeals were identical, the Tribunal disposed of them through a comm...