Payment of Advance Tax in pursuance of order of Assessing Officer - Section 210

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..... percentage of the advance tax on his current income. Order by the Assessing Officer- Although it is mandatory for the assessee to pay advance tax, the Assessing Officer may pass an order u/s 210(3) or amended order u/s 210(4) , and issue a notice of demand u/s 156 requiring the assessee to pay advance tax. Such an order can be passed only when following conditions are satisfied:- The taxpayer is o .....

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..... ssessee in Form No. 28A cannot be rejected by departmental authorities. Reference can be made to the decision in the case of [Punjab Tractors Ltd. and Another Vs ACIT and Anothe 2004 (3) TMI 55 - PUNJAB AND HARYANA HIGH COURT] . However, care must be exercised by assessees in every such case to file such estimate in Form No. 28A (by the due date of making payment of advance tax) for any failure in .....

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