1985 (10) TMI 72 - HC - Income Tax

Summary

The High Court of Delhi held that the assessee was not liable to pay advance tax after assessment was set aside under section 146 of the Income-tax Act. The court found that the obligation to file an estimate of advance tax arises before a person is regularly assessed, and once an assessment is made, the obligation ceases. Therefore, no question of law arises in this case. The parties will bear their own costs. (Case citation: 1985 (10) TMI 72 - DELHI High Court)