← All Phrases

“advance tax”

Chapter XVII - Collection & Recovery (Advance tax)Chapter XVII-CSection 2(1) / Chapter XVII-C / ITR Schedule IT1,785 judgments

The decision most relied on for advance tax is Bajaj Tempo Ltd. v. CIT (196 ITR 188), cited in 289 judgments on BharatTax.

Leading authorities on advance tax

Bajaj Tempo Ltd. v. CIT
196 ITR 188 · 1992 · Supreme Court
289
citing judgments

Provisions in taxing statutes that grant incentives, concessions, or exemptions for promoting economic growth and industrialization must be interpreted liberally and purposively. Any restrictions placed on such provisions should also be construed reasonably to advance their objective, not frustrate it.

DIT v. GE Packaged Power Inc.
373 ITR 65 · 2015 · High Court
199
citing judgments

Interest under section 234B for default in payment of advance tax is not leviable when the entire income is subject to tax deduction at source under section 195, as no advance tax liability arises for the assessee in such circumstances.

Sreenivas Charitable Trust v. Dy. CIT
280 ITR 357 · 2006 · High Court
182
citing judgments

The expression "sufficient cause" for condoning delay in filing appeals must receive a liberal and purposive construction. This approach aims to advance substantial justice, which is of paramount importance.

Pradip Kumar Malhotra v. CIT
338 ITR 538 · 2011 · High Court
152
citing judgments

Section 2(22)(e) of the Income Tax Act, which addresses deemed dividends, does not apply to loans or advances provided by a company to its shareholders if these transactions occur in the normal course of business, are driven by business expediency, or are made in consideration of a benefit conferred upon the company by the shareholder. Conversely, gratuitous loans or advances given to shareholders fall within the purview of this section.

DIT v. NGC Network Asia LLC
313 ITR 187 · 2009 · High Court
144
citing judgments

Where a duty is cast on the payer to deduct and pay tax at source under Section 195, the payee-assessee cannot be levied interest under Section 234B for failure to pay advance tax if the payer defaults on its TDS obligation. This principle may also extend to interest under Section 234C.

Topman Exports v. CIT
342 ITR 49 · 2012 · Supreme Court
121
citing judgments

Export incentives, such as DEPB (Duty Entitlement Pass Book) and advance license benefits, constitute income taxable on an accrual basis under Section 28 of the Income-tax Act. Profit arising on the transfer of DEPB is not eligible for deduction under Section 80HHC.

CIT v. Creative Dyeing & Printing Pvt. Ltd.
318 ITR 476 · 2009 · High Court
119
citing judgments

Genuine trade advances or amounts advanced for bona fide business transactions, driven by commercial expediency, do not fall within the definition of deemed dividend under section 2(22)(e) of the Income-tax Act.

CIT v. Raj Kumar
318 ITR 462 · 2009 · High Court
119
citing judgments

Genuine trade advances made by a company in the ordinary course of business to a shareholder do not fall within the definition of deemed dividend under Section 2(22)(e) of the Income-tax Act.

Judgments citing advance tax

Lic Housing Finance Ltd, Mumbai vs. ACIT, Mumbai

In the result, all the aforesaid appeals of the assessee are allowed

ITA 6972/MUM/2024[2005-06]Status: DisposedITAT Mumbai12 Feb 2026AY 2005-06

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri S.Bhandari and Sri Shreyas Shah,(Adv.) and Amicus CuriaeFor Respondent: Shri Surendra Mohan,(Sr. DR)
Section 143(1)(a)Section 153(5)Section 154Section 244ASection 244A(1)(b)Section 5(2)

resident/foreign company. 38. Providing for payment of interest in case of refund of amounts paid as tax or deemed tax or advance tax is a method now statutorily adopted by fiscal legislation to ensure that the aforesaid amount of tax which has been duly paid in prescribed time ... resident/ foreign company. 38. Providing for payment of interest in case of refund of amounts paid as tax or deemed tax or advance tax is a method now statutorily adopted by fiscal legislation to ensure that the aforesaid amount of tax which has been duly paid in prescribed time

Diabetomics Medical Private Limited, Hyderabad vs. ACIT, Circle-8(1), Hyderabad

In the result, all the three appeals of the Assessee

ITA 2149/HYD/2025[2018-19]Status: DisposedITAT Hyderabad11 Feb 2026AY 2018-19

Bench: Shri Vijay Pal Rao

For Appellant: CA MV Prasad AndFor Respondent: MS U Mini Chandran, CIT-DR
Section 56(2)(viib)

value of the assets in the balance-sheet as reduced by any amount of tax paid as deduction or collection at source or as advance tax payment as reduced by the amount of tax claimed as refund under the Income-tax Act and any amount shown in the balance-sheet ... 2149/Hyd./2025 (iv) any amount representing provision for taxation, other than amount of tax paid as deduction or collection at source or as advance tax payment as reduced by the amount of tax claimed as refund under the Income-tax Act, to the extent of the excess over the tax

Diabetomics Medical Private Limited, Hyderabad vs. ACIT, Circle-8(1), Hyderabad

In the result, all the three appeals of the Assessee

ITA 2148/HYD/2025[2017-18]Status: DisposedITAT Hyderabad11 Feb 2026AY 2017-18

Bench: Shri Vijay Pal Rao

For Appellant: CA MV Prasad AndFor Respondent: MS U Mini Chandran, CIT-DR
Section 56(2)(viib)

value of the assets in the balance-sheet as reduced by any amount of tax paid as deduction or collection at source or as advance tax payment as reduced by the amount of tax claimed as refund under the Income-tax Act and any amount shown in the balance-sheet ... 2149/Hyd./2025 (iv) any amount representing provision for taxation, other than amount of tax paid as deduction or collection at source or as advance tax payment as reduced by the amount of tax claimed as refund under the Income-tax Act, to the extent of the excess over the tax

Diabetomics Medical Private Limited, Hyderabad vs. ACIT, Circle-8(1), Hyderabad

In the result, all the three appeals of the Assessee

ITA 2147/HYD/2025[2016-17]Status: DisposedITAT Hyderabad11 Feb 2026AY 2016-17

Bench: Shri Vijay Pal Rao

For Appellant: CA MV Prasad AndFor Respondent: MS U Mini Chandran, CIT-DR
Section 56(2)(viib)

value of the assets in the balance-sheet as reduced by any amount of tax paid as deduction or collection at source or as advance tax payment as reduced by the amount of tax claimed as refund under the Income-tax Act and any amount shown in the balance-sheet ... 2149/Hyd./2025 (iv) any amount representing provision for taxation, other than amount of tax paid as deduction or collection at source or as advance tax payment as reduced by the amount of tax claimed as refund under the Income-tax Act, to the extent of the excess over the tax

Saratha, Virudhunagar vs. ITO Ward 3, Virudhunagar

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 3436/CHNY/2025[2020-2021]Status: DisposedITAT Chennai11 Feb 2026AY 2020-2021

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Ms.D. Geetha, CAFor Respondent: Ms.R. Anitha, Addl.CIT
Section 144Section 148Section 249(4)

assessee preferred an appeal before the Ld.CIT(A) who dismissed the appeal ex-parte by observing that the assessee neither filed RoI nor remitted advance tax as required u/s.249(4) of the Act. The assessee is in appeal before us against the action of the authorities below since huge burden ... couldn’t be complied because the Ld.CIT(A) dismissed the appeal as not maintainable since the assessee didn’t file any RoI nor paid advance tax. Be that as it may. We are of the view that the assessee should be provided an opportunity of being heard

Paneerselvam Subramaniam, Chennai vs. ITO, Ncw-5(1), Chennai

In the result, appeal filed by the assessee is allowed for statistical

ITA 3068/CHNY/2025[2016-17]Status: DisposedITAT Chennai11 Feb 2026AY 2016-17

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Mr. Sanjay Aravind, AdvocateFor Respondent: Ms. R. Anitha, Addl.CIT
Section 249(4)Section 294(4)

dismissed the appeal as not maintainable for the reason that the assessee neither filed the return of income (RoI) nor paid amount advance tax that was payable as required u/s.249(4) of the Income Tax Act, 1961 (hereinafter referred to as "the Act”). The assessee is in appeal before ... appeal, the Ld.CIT(A) has refused to admit the appeal on the ground that the assessee didn’t pay the amount of advance tax that was payable as required u/s.294(4) of the Act. Before us, the Ld.AR of the assessee pleaded for one more opportunity before the Assessing Authority/AO

Brajbhumi Nirmaan Private Limited, Salt Lake vs. ITO, Ward 2(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 2605/KOL/2025[2015-2016]Status: DisposedITAT Kolkata10 Feb 2026AY 2015-2016

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri Akkal Dudhwewala, ARFor Respondent: Shri Madanappa Raghuveer, DR
Section 133(6)Section 143(2)Section 56(2)(viib)

value of the assets in the balance-sheet as reduced by any amount of tax paid as deduction or collection at source or as advance tax payment as reduced by the amount of tax claimed as refund under the Income-tax Act and any amount shown in the balance-sheet ... apart towards depreciation; (iv) any amount representing provision for taxation, other than amount of tax paid as deduction or collection at source or as advance tax payment as reduced by the amount of tax claimed as refund under the Income-tax Act, to the extent of the excess over

Vijayawada Tollway Private Limited, Hyderabad vs. DCIT., Circle-8(1), Hyderabad

In the result, the appeal filed by the assessee is

ITA 1468/HYD/2025[2012-13]Status: DisposedITAT Hyderabad06 Feb 2026AY 2012-13
For Appellant: Shri A.V. Raghuram, Advocate
Section 143(3)Section 147Section 271(1)(c)

with section 147 of the Act, the relevant portion of which is to the following effect: Less Prepaid taxes: TDS : 1,08,30,957 Advance Tax: 5,00,00,000 Refundable Less refund already issued vide 143(1) dt 28.03.2014 Total Demand Add: Interest u/s 234D M/s.Vijayawada Tollway Private Limited

Aditya Birla Sun Life Amc Limited, Maharashtra vs. The Deputy Commissioner of Income Tax- Circle 6(1)(1), Maharashtra

ITA 6703/MUM/2025[2023-24]Status: DisposedITAT Mumbai06 Feb 2026AY 2023-24

Bench: Shri Amit Shukla & Shri Makarand Vasant Mahadeokar1. Ita No. 6663/Mum/2025 (Assessment Year: 2017-18) 2. Ita No. 6701/Mum/2025 (Assessment Year: 2018-19) 3. Ita No. 6702/Mum/2025 (Assessment Year: 2022-23) & 4. Ita No. 6703/Mum/2025 (Assessment Year: 2023-24) Aditya Birla Sun Life Dcitcircle-6(1)(1), Amc Limited, Room No. 502, 5Th 17Th Floor, One World Vs. Floor, Aayakar Centre Tower-1, Jupiter Bhavan, M. K. Mill Compount, 841, Road, Churchgate, Senapati Bapat Marg, Mumbai-400 020 Delisle Road, S.O. Mumbai-400 013 Pan/Gir No. Aaacb6134D (Applicant) (Respondent) Assessee By Shri Ronak Doshi, Shri Shrey Agrawal & Shri Aadish Jain, Ld. Ars Revenue By Shri Surendra Mohan, Ld. Dr Date Of Hearing 27.01.2026 Date Of Pronouncement 06.02.2026

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 144BSection 250Section 270ASection 36(1)(va)Section 40Section 43B

According to the assessee, even if there was an inadvertent error in computation of short-term capital gains, the self-assessment tax and advance tax paid during the year were sufficient to cover the (42) ITA No. 6663, 6701, 6702 & 6703 /Mum/2025 Aditya Birla Sun Life AMC Limited tax liability

Aditya Birla Sun Life Amc Limited, Maharashtra vs. The Deputy Commissioner of Income Tax-Circle 6(1)(1), Maharashtra

ITA 6702/MUM/2025[2022-23]Status: DisposedITAT Mumbai06 Feb 2026AY 2022-23
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 144BSection 250Section 270ASection 36(1)(va)Section 40Section 43B

According to the assessee, even if there was an inadvertent error in computation of short-term capital gains, the self-assessment tax and advance tax paid during the year were sufficient to cover the tax liability, and therefore there was no loss to the Revenue. The assessee requested that

Aditya Birla Sun Life Amc Limited, Maharashtra vs. The Deputy Commissioner of Income Tax- Circle 6 (1)(1), Maharashtra

Accordingly, this ground is allowed

ITA 6701/MUM/2025[2018-19]Status: DisposedITAT Mumbai06 Feb 2026AY 2018-19
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 144BSection 250Section 270ASection 36(1)(va)Section 40Section 43B

ITA No. 6663, 6701, 6702 & 6703/Mum/2025 Aditya Birla Sun Life AMC Limited आदेश / ORDER PER BENCH: These four appeals are

Aditya Birla Sun Life Amc Limited, Maharashtra vs. The Deputy Commissioner of Income Tax Circle 6(1)(1), Maharashtra

Accordingly, this ground is allowed

ITA 6663/MUM/2025[2017-18]Status: DisposedITAT Mumbai06 Feb 2026AY 2017-18
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 144BSection 250Section 270ASection 36(1)(va)Section 40Section 43B

ITA No. 6663, 6701, 6702 & 6703/Mum/2025 Aditya Birla Sun Life AMC Limited आदेश / ORDER PER BENCH: These four appeals are

Jayesh Darbi Collection, Solapur vs. Assistant Commissioner of Income Tax, Solapur

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 769/PUN/2025[2022-23]Status: DisposedITAT Pune04 Feb 2026AY 2022-23

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Pramod S ShingteFor Respondent: Shri Madhan Thirmanpalli
Section 143Section 143(1)

relevant observation and findings of the Ld. Addl./JCIT(A) is reproduced below : “5.3 Here it is important that any taxes including TDS, Advance Tax etc. which are paid to the Central Government against any PAN are reflected in Form 26AS of the corresponding PAN. The facts of the case

Bashir Ahmad Rah, Rehpora vs. Income Tax Officer Ward-1, Srinagar

The appeals are allowed for statistical purpose

ITA 176/ASR/2024[2016-17]Status: DisposedITAT Amritsar03 Feb 2026AY 2016-17

Bench: Shri Manoj Kumar Aggarwal & Shri Udayan Dasguptaआयकर अपील सं./ Ita Nos. 175 & 176/Asr/2024 "नधा"रण वष" / Assessment Years 2014-15 & 2016-17 Bashir Ahmad Rah, The Ito, Khudwani Wanpoh, V Ward 1, Jammu & Kashmir S Srinagar 192331 "थायी लेखा सं./Pan No: Cehpr7830E अपीलाथ"/Appellant ""यथ"/Respondent Virtual Hearing Assessee By : None Revenue By : Sh. Farhat Khan, Cit Dr Date Of Hearing : 02.02.2026 Date Of Pronouncement : 03.02.2026

For Appellant: NoneFor Respondent: Sh. Farhat Khan, CIT DR
Section 133(6)Section 147Section 210Section 249(4)(b)Section 250

first appellate authority , the appeals were dismissed in limine , without admitting the appeals for adjudication on merits , for non-payment of advance tax ( admitted tax ) coupled with the fact that no return has been filed for any of the years , triggering the provisions of section ... proceeds of poultry products and given an opportunity the assessee will be able to prove that he is not liable to making payment of advance tax u/s 210 of the Act, and the Ld first appellate authority has dismissed the appeal in limine without affording an opportunity to the assessee

Bashir Ahmad Rah, Rehpora vs. Income Tax Officer Ward-1, Srinagar

The appeals are allowed for statistical purpose

ITA 175/ASR/2024[2014-15]Status: DisposedITAT Amritsar03 Feb 2026AY 2014-15

Bench: Shri Manoj Kumar Aggarwal & Shri Udayan Dasguptaआयकर अपील सं./ Ita Nos. 175 & 176/Asr/2024 "नधा"रण वष" / Assessment Years 2014-15 & 2016-17 Bashir Ahmad Rah, The Ito, Khudwani Wanpoh, V Ward 1, Jammu & Kashmir S Srinagar 192331 "थायी लेखा सं./Pan No: Cehpr7830E अपीलाथ"/Appellant ""यथ"/Respondent Virtual Hearing Assessee By : None Revenue By : Sh. Farhat Khan, Cit Dr Date Of Hearing : 02.02.2026 Date Of Pronouncement : 03.02.2026

For Appellant: NoneFor Respondent: Sh. Farhat Khan, CIT DR
Section 133(6)Section 147Section 210Section 249(4)(b)Section 250

first appellate authority , the appeals were dismissed in limine , without admitting the appeals for adjudication on merits , for non-payment of advance tax ( admitted tax ) coupled with the fact that no return has been filed for any of the years , triggering the provisions of section ... proceeds of poultry products and given an opportunity the assessee will be able to prove that he is not liable to making payment of advance tax u/s 210 of the Act, and the Ld first appellate authority has dismissed the appeal in limine without affording an opportunity to the assessee

Supriya Roy, Agartala vs. ITO, Ward-1, Agartala

ITA 101/GTY/2025[2018-19]Status: DisposedITAT Guwahati03 Feb 2026AY 2018-19

Bench: Shri George Mathan, Jm & Shri Laxmi Prasad Sahu, Am (Through : Virtual Hearing) आयकर अपील सं./Ita No.101/Gty/2025 (निर्धारण वर्ष / Assessment Year 2018-2019) Vs. Ito Ward-1, Agartala Supriya Roy, Ram Thakur Trading, Central Road, Agartala, Tripura-799001 Pan No.: Acbpr 7501 G (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) निर्धारिती की ओर से / Assessee By : Shri Sanjay Mody, Ar राजस्व की ओर से /Revenue By : Shri Santosh Karnani, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 03/02/2026 घोषणा की तारीख/Date Of Pronouncement 03/02/2026 आदेश / Order Per George Mathan, Jm: This Is An Appeal Filed By The Assessee Against The Order Of The Id. Addl./Jcit(A)-2, Chennai, Dated 13.12.2023 For The Assessment Year 2018-2019. 2. At The Time Of Hearing The Ld.Ar Drew Our Attention To Pages 9 To 16 Of The Paper Book Which Was Copy Of The Written Submission Filed. The Same Reads As Follows:- 2

For Appellant: Shri Sanjay Mody, ARFor Respondent: Shri Santosh Karnani, Sr. DR
Section 133ASection 143(3)Section 69A

उदयपुर/Ward-Udaipur. Signature of Party Ramthakur Trac Depan Kunde Roy 10/3/18 12 ITA No.101/GTY/2025 I also assure you that I will make payment of advance tax for Rs.3,00,000/-(Rupees Three Lakhs) only by 22.03.2018 and a copy of challan will be produce before you for record. The above

Madhukar Ganpat Dhakwal, Mangaon vs. Income Tax Officer, Ward 5, New Panvel

In the result, the appeal filed by the assessee in ITA No

ITA 2434/PUN/2025[2018-19]Status: DisposedITAT Pune03 Feb 2026AY 2018-19

Bench: Shri Rama Kant Panda & Shri Vinay Bhamoreआयकर अपील सं / Ita No.2434 & 2418/Pun/2025 धििाारण वषा /Assessment Year: 2018-19 Madhukar Ganpat Ito, Ward 8(5), Dhakwal, Raigad 1/B At Tilore Post Vs. Vighawali Tal Mangaon, Wighawali B.O Tilore, Raigarh Maharashtra Pan-Bfopd7627G अपीलार्थी / Appellant प्रत्यर्थी/Respondent Assessee By: Ca Hiral D. Sejpal & Ankita P. Gorde Department By: Smt. Sonal L Sonkavde, Addl-Cit Date Of Hearing: 03-02-2026 Date Of Pronouncement: 16-03-2026 आदेश/Order Per Shri Vinay Bhamore: These Two Appeals Filed By The Assessee Are Directed Against The Same Order Dated 25.08.2025 Passed By Ld. [Cit(A)] Nfac, Delhi For The Assessment Year 2018-19. 2. Assessee Has Raised Following Grounds Of Appeal:-

For Respondent: Smt. Sonal L Sonkavde
Section 147Section 148Section 148ASection 151Section 250Section 50C

erred in not admitting the appeal and not issuing show cause notice in respect of: 3.1.1. Non-payment of advance tax in respect of appeal filed against the Assessment Order u/s 147 r.w.s 144 r.w.s 148 of the Act. 3.2. Therefore, the Appellant respectfully prays that the Orders passed ... Being aggrieved with the above assessment order the assessee preferred an appeal before the learned CIT appeal. Since the assessee has not paid any advance tax as contemplated under section 249(4)(b) of the IT act learned CIT appeal dismissed the appeal filed by the assessee without admitting

Madhukar Ganpat Dhakwal, Pune vs. Income Tax Officer Ward 8(5), Raigad

In the result, the appeal filed by the assessee in ITA No

ITA 2418/PUN/2025[2018-19]Status: DisposedITAT Pune03 Feb 2026AY 2018-19

Bench: Shri Rama Kant Panda & Shri Vinay Bhamoreआयकर अपील सं / Ita No.2434 & 2418/Pun/2025 धििाारण वषा /Assessment Year: 2018-19 Madhukar Ganpat Ito, Ward 8(5), Dhakwal, Raigad 1/B At Tilore Post Vs. Vighawali Tal Mangaon, Wighawali B.O Tilore, Raigarh Maharashtra Pan-Bfopd7627G अपीलार्थी / Appellant प्रत्यर्थी/Respondent Assessee By: Ca Hiral D. Sejpal & Ankita P. Gorde Department By: Smt. Sonal L Sonkavde, Addl-Cit Date Of Hearing: 03-02-2026 Date Of Pronouncement: 16-03-2026 आदेश/Order Per Shri Vinay Bhamore: These Two Appeals Filed By The Assessee Are Directed Against The Same Order Dated 25.08.2025 Passed By Ld. [Cit(A)] Nfac, Delhi For The Assessment Year 2018-19. 2. Assessee Has Raised Following Grounds Of Appeal:-

For Respondent: Smt. Sonal L Sonkavde
Section 147Section 148Section 148ASection 151Section 250Section 50C

erred in not admitting the appeal and not issuing show cause notice in respect of: 3.1.1. Non-payment of advance tax in respect of appeal filed against the Assessment Order u/s 147 r.w.s 144 r.w.s 148 of the Act. 3.2. Therefore, the Appellant respectfully prays that the Orders passed ... Being aggrieved with the above assessment order the assessee preferred an appeal before the learned CIT appeal. Since the assessee has not paid any advance tax as contemplated under section 249(4)(b) of the IT act learned CIT appeal dismissed the appeal filed by the assessee without admitting

N N Sippy Productions Pvt Ltd, Mumbai vs. ITO Ward 13(1)(1), Mumbai

In the result, the appeal is allowed for statistical purposes

ITA 4961/MUM/2025[2020-21]Status: DisposedITAT Mumbai03 Feb 2026AY 2020-21

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankarn.N. Sippy Productions V/S. Income Tax Officer – 13(1)(1) Private Limited बनाम 225, Aaykar Bhavan, M.K. A4, Shalimar Chs, Road, Mumbai – 400 054, Santacruz, Mumbai – Maharashtra 400054, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aagcn6412N Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Mehul Talera, ARFor Respondent: Shri Leyaqat Ali Aafaqui, (Sr. DR)
Section 133ASection 147Section 250Section 68

would be offered for sales for income tax purposes as well. This gets further strengthen by the fact that appellant had calculated its proposed advance tax liability for the financial year 2026-27 and according to instalments of advance tax liability, amounts equivalent areinvested into fixed deposits with bank maturing

Shri Imtiyaz Ahmad Beigh, Sri Nagar vs. Income Tax Officer Ward-1, Srinagar

The appeal stands allowed for statistical purposes

ITA 277/ASR/2025[2012-13]Status: DisposedITAT Amritsar02 Feb 2026AY 2012-13

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Shri Udayan Das Gupta, Jm

For Appellant: Sh. Bashir Ahmad Lone (CA) – Ld. ARFor Respondent: Sh. Charan Dass (Addl. CIT) - Ld. Sr. DR
Section 144Section 249(4)

appears that the assessee has not filed any return of income and it may not be required to pay the advance tax. Keeping in mind the principles of natural justice, we admit the appeal and accept the prayer of Ld. AR. Accordingly, the impugned order is set aside ... directed to adjudicate the appeal afresh on merits without raising the issue of advance tax. The assessee is directed to plead and prove its case forthwith. 4. The appeal stands allowed for statistical purposes. Order pronounced on 02nd February, 2026. - - (UDAYAN DAS GUPTA) (MANOJ KUMAR AGGARWAL) ACCOUNTANT MEMBER JUDICIAL MEMBER