Non-Payment of Advance Tax Makes S.249(4)(b) of Income Tax Act Inapplicable: ITAT [Read Order]

The tribunal held that since no return was filed and no income admitted, there was no advance tax liability under Section 249(4)(b).
By Sneha Sukumaran Mullakkal - On May 22, 2025 10:24 am - 2 mins read
ITAT Delhi - Advance tax non-payment - Income Tax appeal rules - TAXSCAN

The Delhi Bench of Income Tax Appellate Tribunal(ITAT) ruled that non-payment of advance tax makes Section 249(4)(b) of the Income Tax Act,1961 inapplicable. Sangeet Kathuria,appellant-assessee,did not file a return of income for AY 2015–16. Based on information from the Insight Portal under the Non-filers Monitoring System (NMS), the Income Tax Department found that the income…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹2299 + GST for 1 year

Subscribe Now

Already a member? Log in here

Topics

taxscan-loader