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“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

Mohammed Abdus Sattar, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, all these appeals are allowed for statistical purposes

ITA 429/HYD/2024[2019-20]Status: DisposedITAT Hyderabad31 Jul 2024AY 2019-20

Bench: Shri K.Narasimha Chary & Shri Madhusudan Sawdiaआ.अपी.सं / Ita No. 423 To 425/Hyd/2024 (िनधा"रण वष" / Assessment Year: 2013-14, 2017-18 & 2019-20) Farida Banu, Acit, Central C/O: P Murali & Co, Chartered Accountants, 6 – Vs. Circle-2 (3), 3 – 655/2/3, Somajiguda, Hyderabad-500082. Hyderabad [Pan :Afqpb6398R] अपीलाथ" / Appellant "" यथ" / Respondent आ.अपी.सं / Ita No. 426 To 429/Hyd/2024 (िनधा"रण वष" / Assessment Year: 2013-14, 2016-17, 2017-18 & 2019-20) Mohammad Abdus Sattar, Acit, Central C/O: P Murali & Co, Chartered Accountants, 6 – Vs. Circle-2 (3), 3 – 655/2/3, Somajiguda, Hyderabad-500082. Hyderabad [Pan :Aprps9709Q अपीलाथ" / Appellant "" यथ" / Respondent िनधा""रती "ारा/Assessee By: Shri P. Murali राज" व "ारा/Revenue By: Ms. Sheetal Sarin, Dr सुनवाई की तारीख/Date Of Hearing: 31 /07/2024 घोषणा की तारीख/Pronouncement On: 31/07/2024

For Appellant: Shri P. MuraliFor Respondent: Ms. Sheetal Sarin, DR
Section 132BSection 149Section 249Section 249(4)(a)

wherein under identical facts and circumstances it was held that once the money seized by the Department was lying with the Revenue and advance tax was to be paid by the assessee as a precondition to file the appeal, then the said tax, if any, to be paid ... Page 3 of 5 12.1 In our considered opinion, once the money seized by the department was lying with the Revenue and advance tax was to be paid by the assessee as a precondition to file the appeal, then the said tax, if any, to be paid by the assessee

Mohammed Abdus Sattar, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, all these appeals are allowed for statistical purposes

ITA 428/HYD/2024[2017-18]Status: DisposedITAT Hyderabad31 Jul 2024AY 2017-18

Bench: Shri K.Narasimha Chary & Shri Madhusudan Sawdiaआ.अपी.सं / Ita No. 423 To 425/Hyd/2024 (िनधा"रण वष" / Assessment Year: 2013-14, 2017-18 & 2019-20) Farida Banu, Acit, Central C/O: P Murali & Co, Chartered Accountants, 6 – Vs. Circle-2 (3), 3 – 655/2/3, Somajiguda, Hyderabad-500082. Hyderabad [Pan :Afqpb6398R] अपीलाथ" / Appellant "" यथ" / Respondent आ.अपी.सं / Ita No. 426 To 429/Hyd/2024 (िनधा"रण वष" / Assessment Year: 2013-14, 2016-17, 2017-18 & 2019-20) Mohammad Abdus Sattar, Acit, Central C/O: P Murali & Co, Chartered Accountants, 6 – Vs. Circle-2 (3), 3 – 655/2/3, Somajiguda, Hyderabad-500082. Hyderabad [Pan :Aprps9709Q अपीलाथ" / Appellant "" यथ" / Respondent िनधा""रती "ारा/Assessee By: Shri P. Murali राज" व "ारा/Revenue By: Ms. Sheetal Sarin, Dr सुनवाई की तारीख/Date Of Hearing: 31 /07/2024 घोषणा की तारीख/Pronouncement On: 31/07/2024

For Appellant: Shri P. MuraliFor Respondent: Ms. Sheetal Sarin, DR
Section 132BSection 149Section 249Section 249(4)(a)

wherein under identical facts and circumstances it was held that once the money seized by the Department was lying with the Revenue and advance tax was to be paid by the assessee as a precondition to file the appeal, then the said tax, if any, to be paid ... Page 3 of 5 12.1 In our considered opinion, once the money seized by the department was lying with the Revenue and advance tax was to be paid by the assessee as a precondition to file the appeal, then the said tax, if any, to be paid by the assessee

Mohammed Abdus Sattar, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, all these appeals are allowed for statistical purposes

ITA 427/HYD/2024[2016-17]Status: DisposedITAT Hyderabad31 Jul 2024AY 2016-17

Bench: Shri K.Narasimha Chary & Shri Madhusudan Sawdiaआ.अपी.सं / Ita No. 423 To 425/Hyd/2024 (िनधा"रण वष" / Assessment Year: 2013-14, 2017-18 & 2019-20) Farida Banu, Acit, Central C/O: P Murali & Co, Chartered Accountants, 6 – Vs. Circle-2 (3), 3 – 655/2/3, Somajiguda, Hyderabad-500082. Hyderabad [Pan :Afqpb6398R] अपीलाथ" / Appellant "" यथ" / Respondent आ.अपी.सं / Ita No. 426 To 429/Hyd/2024 (िनधा"रण वष" / Assessment Year: 2013-14, 2016-17, 2017-18 & 2019-20) Mohammad Abdus Sattar, Acit, Central C/O: P Murali & Co, Chartered Accountants, 6 – Vs. Circle-2 (3), 3 – 655/2/3, Somajiguda, Hyderabad-500082. Hyderabad [Pan :Aprps9709Q अपीलाथ" / Appellant "" यथ" / Respondent िनधा""रती "ारा/Assessee By: Shri P. Murali राज" व "ारा/Revenue By: Ms. Sheetal Sarin, Dr सुनवाई की तारीख/Date Of Hearing: 31 /07/2024 घोषणा की तारीख/Pronouncement On: 31/07/2024

For Appellant: Shri P. MuraliFor Respondent: Ms. Sheetal Sarin, DR
Section 132BSection 149Section 249Section 249(4)(a)

wherein under identical facts and circumstances it was held that once the money seized by the Department was lying with the Revenue and advance tax was to be paid by the assessee as a precondition to file the appeal, then the said tax, if any, to be paid ... Page 3 of 5 12.1 In our considered opinion, once the money seized by the department was lying with the Revenue and advance tax was to be paid by the assessee as a precondition to file the appeal, then the said tax, if any, to be paid by the assessee

Mohammed Abdus Sattar, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, all these appeals are allowed for statistical purposes

ITA 426/HYD/2024[2013-14]Status: DisposedITAT Hyderabad31 Jul 2024AY 2013-14

Bench: Shri K.Narasimha Chary & Shri Madhusudan Sawdiaआ.अपी.सं / Ita No. 423 To 425/Hyd/2024 (िनधा"रण वष" / Assessment Year: 2013-14, 2017-18 & 2019-20) Farida Banu, Acit, Central C/O: P Murali & Co, Chartered Accountants, 6 – Vs. Circle-2 (3), 3 – 655/2/3, Somajiguda, Hyderabad-500082. Hyderabad [Pan :Afqpb6398R] अपीलाथ" / Appellant "" यथ" / Respondent आ.अपी.सं / Ita No. 426 To 429/Hyd/2024 (िनधा"रण वष" / Assessment Year: 2013-14, 2016-17, 2017-18 & 2019-20) Mohammad Abdus Sattar, Acit, Central C/O: P Murali & Co, Chartered Accountants, 6 – Vs. Circle-2 (3), 3 – 655/2/3, Somajiguda, Hyderabad-500082. Hyderabad [Pan :Aprps9709Q अपीलाथ" / Appellant "" यथ" / Respondent िनधा""रती "ारा/Assessee By: Shri P. Murali राज" व "ारा/Revenue By: Ms. Sheetal Sarin, Dr सुनवाई की तारीख/Date Of Hearing: 31 /07/2024 घोषणा की तारीख/Pronouncement On: 31/07/2024

For Appellant: Shri P. MuraliFor Respondent: Ms. Sheetal Sarin, DR
Section 132BSection 149Section 249Section 249(4)(a)

wherein under identical facts and circumstances it was held that once the money seized by the Department was lying with the Revenue and advance tax was to be paid by the assessee as a precondition to file the appeal, then the said tax, if any, to be paid ... Page 3 of 5 12.1 In our considered opinion, once the money seized by the department was lying with the Revenue and advance tax was to be paid by the assessee as a precondition to file the appeal, then the said tax, if any, to be paid by the assessee

Farida Banu, Hyderabad vs. ACIT, Center Circle-2(3), Hyderabad

In the result, all these appeals are allowed for statistical purposes

ITA 425/HYD/2024[2019-20]Status: DisposedITAT Hyderabad31 Jul 2024AY 2019-20

Bench: Shri K.Narasimha Chary & Shri Madhusudan Sawdiaआ.अपी.सं / Ita No. 423 To 425/Hyd/2024 (िनधा"रण वष" / Assessment Year: 2013-14, 2017-18 & 2019-20) Farida Banu, Acit, Central C/O: P Murali & Co, Chartered Accountants, 6 – Vs. Circle-2 (3), 3 – 655/2/3, Somajiguda, Hyderabad-500082. Hyderabad [Pan :Afqpb6398R] अपीलाथ" / Appellant "" यथ" / Respondent आ.अपी.सं / Ita No. 426 To 429/Hyd/2024 (िनधा"रण वष" / Assessment Year: 2013-14, 2016-17, 2017-18 & 2019-20) Mohammad Abdus Sattar, Acit, Central C/O: P Murali & Co, Chartered Accountants, 6 – Vs. Circle-2 (3), 3 – 655/2/3, Somajiguda, Hyderabad-500082. Hyderabad [Pan :Aprps9709Q अपीलाथ" / Appellant "" यथ" / Respondent िनधा""रती "ारा/Assessee By: Shri P. Murali राज" व "ारा/Revenue By: Ms. Sheetal Sarin, Dr सुनवाई की तारीख/Date Of Hearing: 31 /07/2024 घोषणा की तारीख/Pronouncement On: 31/07/2024

For Appellant: Shri P. MuraliFor Respondent: Ms. Sheetal Sarin, DR
Section 132BSection 149Section 249Section 249(4)(a)

wherein under identical facts and circumstances it was held that once the money seized by the Department was lying with the Revenue and advance tax was to be paid by the assessee as a precondition to file the appeal, then the said tax, if any, to be paid ... Page 3 of 5 12.1 In our considered opinion, once the money seized by the department was lying with the Revenue and advance tax was to be paid by the assessee as a precondition to file the appeal, then the said tax, if any, to be paid by the assessee

Farida Banu, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, all these appeals are allowed for statistical purposes

ITA 424/HYD/2024[2017-18]Status: DisposedITAT Hyderabad31 Jul 2024AY 2017-18

Bench: Shri K.Narasimha Chary & Shri Madhusudan Sawdiaआ.अपी.सं / Ita No. 423 To 425/Hyd/2024 (िनधा"रण वष" / Assessment Year: 2013-14, 2017-18 & 2019-20) Farida Banu, Acit, Central C/O: P Murali & Co, Chartered Accountants, 6 – Vs. Circle-2 (3), 3 – 655/2/3, Somajiguda, Hyderabad-500082. Hyderabad [Pan :Afqpb6398R] अपीलाथ" / Appellant "" यथ" / Respondent आ.अपी.सं / Ita No. 426 To 429/Hyd/2024 (िनधा"रण वष" / Assessment Year: 2013-14, 2016-17, 2017-18 & 2019-20) Mohammad Abdus Sattar, Acit, Central C/O: P Murali & Co, Chartered Accountants, 6 – Vs. Circle-2 (3), 3 – 655/2/3, Somajiguda, Hyderabad-500082. Hyderabad [Pan :Aprps9709Q अपीलाथ" / Appellant "" यथ" / Respondent िनधा""रती "ारा/Assessee By: Shri P. Murali राज" व "ारा/Revenue By: Ms. Sheetal Sarin, Dr सुनवाई की तारीख/Date Of Hearing: 31 /07/2024 घोषणा की तारीख/Pronouncement On: 31/07/2024

For Appellant: Shri P. MuraliFor Respondent: Ms. Sheetal Sarin, DR
Section 132BSection 149Section 249Section 249(4)(a)

wherein under identical facts and circumstances it was held that once the money seized by the Department was lying with the Revenue and advance tax was to be paid by the assessee as a precondition to file the appeal, then the said tax, if any, to be paid ... Page 3 of 5 12.1 In our considered opinion, once the money seized by the department was lying with the Revenue and advance tax was to be paid by the assessee as a precondition to file the appeal, then the said tax, if any, to be paid by the assessee

Farida Banu, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, all these appeals are allowed for statistical purposes

ITA 423/HYD/2024[2013-14]Status: DisposedITAT Hyderabad31 Jul 2024AY 2013-14

Bench: Shri K.Narasimha Chary & Shri Madhusudan Sawdiaआ.अपी.सं / Ita No. 423 To 425/Hyd/2024 (िनधा"रण वष" / Assessment Year: 2013-14, 2017-18 & 2019-20) Farida Banu, Acit, Central C/O: P Murali & Co, Chartered Accountants, 6 – Vs. Circle-2 (3), 3 – 655/2/3, Somajiguda, Hyderabad-500082. Hyderabad [Pan :Afqpb6398R] अपीलाथ" / Appellant "" यथ" / Respondent आ.अपी.सं / Ita No. 426 To 429/Hyd/2024 (िनधा"रण वष" / Assessment Year: 2013-14, 2016-17, 2017-18 & 2019-20) Mohammad Abdus Sattar, Acit, Central C/O: P Murali & Co, Chartered Accountants, 6 – Vs. Circle-2 (3), 3 – 655/2/3, Somajiguda, Hyderabad-500082. Hyderabad [Pan :Aprps9709Q अपीलाथ" / Appellant "" यथ" / Respondent िनधा""रती "ारा/Assessee By: Shri P. Murali राज" व "ारा/Revenue By: Ms. Sheetal Sarin, Dr सुनवाई की तारीख/Date Of Hearing: 31 /07/2024 घोषणा की तारीख/Pronouncement On: 31/07/2024

For Appellant: Shri P. MuraliFor Respondent: Ms. Sheetal Sarin, DR
Section 132BSection 149Section 249Section 249(4)(a)

wherein under identical facts and circumstances it was held that once the money seized by the Department was lying with the Revenue and advance tax was to be paid by the assessee as a precondition to file the appeal, then the said tax, if any, to be paid ... Page 3 of 5 12.1 In our considered opinion, once the money seized by the department was lying with the Revenue and advance tax was to be paid by the assessee as a precondition to file the appeal, then the said tax, if any, to be paid by the assessee

Kammela Srinivasara Rao, Tenali vs. The Income Tax Officer, Ward-1, Tenali

In the result, appeal of the assessee is allowed for statistical purposes as indicated herein above

ITA 73/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam31 Jul 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.73/Viz/2024 (िनधा"रण वष" / Assessment Year : 2017-18) Kammela Srinivasara Rao, Vs. The Income Tax Officer, D.No. 7-14-9, Harikrishna Ward-1, Medical Agencies, Battavari Tenali. Street, Ganganammapet, Tenali, Andhra Pradesh. Pan: Akzpk3519M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 04/06/2024 घोषणा क" तारीख/Date Of : 31/07/2024 Pronouncement O R D E R

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 133ASection 139(4)Section 142(1)Section 144Section 208Section 234B(1)Section 249(4)(b)Section 271ASection 69A

where no return has been filed by the assessee, the assessee has to pay an amount equal to the amount of advance tax which was payable by him otherwise appeal shall not be admitted……. 3.3. As per the provisions of section 234B(1), read with provisions of section ... asked vide DIN & letter No. ITBA/NFAC/F/APL_1/2023-24/1058496210(1), dated 06/12/2023 to intimate whether it has made payment of tax – which includes element of advance tax also – in compliance to notice of demand U/s. 156 of the Act and date of compliance was fixed for 13/12/2023 but the appellant failed to contradict

Mr. Muppuri Damodar, Bengaluru vs. Income Tax Officer, Ward-7(2)(5), Bengaluru

In the result, the appeal filed by the assessee is allowed for statistical purposes in terms of the above observations

ITA 1231/BANG/2024[2015-16]Status: DisposedITAT Bangalore31 Jul 2024AY 2015-16

Bench: Shri Waseem Ahmed & Shri Keshav Dubeymuppuri Damodar The Income Tax Officer #26/1, 7Th Main, Sb Colony Ward - 7(2)(5) Bsk Iii Stage, 7Th Block Vs. Bengaluru Bengaluru 560085 Pan – Ahppd9356E (Appellant) (Respondent) Assessee By: Ms. Sunaina Bhatia, Advocate Revenue By: Shri Ganesh R. Gale, Standing Counsel Date Of Hearing: 25.07.2024 Date Of Pronouncement: 31.07.2024 O R D E R Per: Keshav Dubey, J.M. This Appeal At The Instance Of The Assessee Is Directed Against The Order Of The Of The National Faceless Appeal Centre, Delhi [Cit(A)] Dated 09.02.2024 Vide Din & Order No. Itba/Nfac/S/250/2003-24/1060723928(1) Passed Under Section 250 Of The Income Tax Act, 1961 (The Act) In Respect Of Assessment Year (Ay) 2015-16. 2. The Assessee Has Raised The Following Grounds Of Appeal: “1. The Orders Of The Authorities Below In So Far As They Are Against The Appellant Are Opposed To Law, Equity, Weight Of Evidence, Probabilities, Facts & Circumstances Of The Case.. 2. The Learned Cit[A] Is Not Justified In Dismissing The Appeal As Not- Admitted On The Ground That The Applicable Advance Tax Has Not Been Paid By The Appellant Before The Filing Of The Present Appeal Under The Facts & In The Circumstances Of The Appellant'S Case.

For Appellant: Ms. Sunaina Bhatia, AdvocateFor Respondent: Shri Ganesh R. Gale, Standing Counsel
Section 148Section 149Section 234ASection 249Section 250Section 69A

case.. 2. The learned CIT[A] is not justified in dismissing the appeal as not- admitted on the ground that the applicable advance tax has not been paid by the appellant before the filing of the present appeal under the facts and in the circumstances of the appellant ... year under appeal the appellant has not file any return of income and that the appellant was also not liable to pay any advance-tax and therefore, the provisions of section 249[4][b] was not attracted under the facts and in the circumstances of the appellant's case