This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Appeal Cannot Be Dismissed in Limine u/s 249(4)(b) Without Examining Advance Tax Liability
Case Law Details
- Case Name
- Narottambhai Chhotubhai Patel Vs ITO (ITAT Surat)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2015-16
- Courts
- All ITAT, ITAT Surat
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Narottambhai Chhotubhai Patel Vs ITO (ITAT Surat)
Appeal Cannot Be Dismissed in Limine u/s 249(4)(b) Without Examining Advance Tax Liability
The Surat Bench of the Income Tax Appellate Tribunal set aside the order of the CIT(A), NFAC, which had dismissed the assessee’s appeal in limine under section 249(4)(b) for AY 2015-16 on the ground of non-payment of advance tax.
The Tribunal held that the CIT(A) failed to examine whether any advance tax was actually payable by the assessee and also did not exercise the discretion vested under section 249(4)(b). The assessee had specifically contended t...
Author Info
