Technical Dismissal Upheld but ITAT Orders Fresh Review After 26AS Correction

Santosh Parshuram Kedare Vs ITO (ITAT Mumbai) The assessee’s appeal was dismissed by the CIT(A) as not maintainable under section 249(4)(b) since no return was filed and no advance tax was paid. The ITAT upheld that this technical dismissal was legally correct, as the statutory condition for filing an appeal was not satisfied. However, the Tribunal noted a crucial development: The entire addition of ₹32.29 lakh (commission income) was based solely on Form 26AS / third-party information Subsequent evidence showed that the deductor (Manba Finance Ltd.) corrected the TDS return, removing the...