Compliance with S. 249(4)(b) of Income Tax is Mandatory: ITAT Rules Non-Payment of Advance Tax Bars Taxpayer’s Right to Appeal [Read Order]

Considering the repeated non-payment of advance tax, the ITAT dismissed the appeal of the assessee
- Advance Tax Bars - Taxpayer - Right to Appeal

The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) ruled that compliance with Section 249(4)(b) of the Income Tax Act is mandatory and failure to pay advance tax/self-assessment tax bars a taxpayer’s right to appeal. Nagin A. Vaghela, the assessee did not file a return for Assessment Year 2014-15 despite deriving income from various…

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