Section 249(4)(b) Dismissal Reversed; One Opportunity to Explain Advance-Tax Liability

Bashir Ahmad Rah Vs ITO (ITAT Amritsar)

The ITAT, Amritsar Bench held that appeals should not be dismissed in limine u/s 249(4)(b) without granting the assessee an effective opportunity to explain why advance tax was not payable. In this case, the assessee—a poultry businessman—had large bank credits and

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