1980 (4) TMI 158

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..... al Sharma was being assessed by the ITO in the status of HUF. A notice under s. 210 was issued in his name, showing the status as individual on 20th May, 1973. At that time Shri Satpal Sharma was alive. Unfortunately, he died on 25th Aug., 1972. No estimate or revised estimate under s. 212 (3A) was filed by the other members of the HUF. At the time of completion of the assessment the ITO issued .....

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..... of the family were under a reasonable belief that since a notice of advance-tax was received in the name of Shri Satpal Sharma in his individual capacity, a revised estimate of advance-tax was not required to be filed the HUF. It was submitted that it was under the above mis-apprehension that the assessee could not file an estimate under s. 212 (3A) of the IT Act. 5. In our opinion, there is for .....

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