Senior Citizen’s Appeal Dismissed Over Advance Tax Non-Payment Restored to CIT(A) by ITAT

Hingora Ali Mohd Vali Mohd Vs ITO (ITAT Pune) Income Tax Appellate Tribunal (ITAT) Pune heard an appeal by Hingora Ali Mohd Vali Mohd against the order of the Commissioner of Income Tax (Appeals) [CIT(A)], which dismissed the appeal due to non-payment of advance tax under Section 249(4) of the Income-tax Act, 1961. The case pertained to Assessment Year 2017-18, with the assessee challenging multiple additions made by the Assessing Officer (AO), including a ₹6,20,000 cash deposit during the demonetization period, business income computation under Section 44AD, and estimated additions based on...