1967 (1) TMI 14

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..... RAMAPRASADA RAO. JUDGMENT The judgment of the court was delivered by VEERASWAMI J.- This petition for prohibition turns on a very short point as to whether an estimate of income and tax made and sent on a due date for payment of advance tax instalment will entitle the assessee to pay the same in accordance with that estimate and not as per demand of advance tax. The last completed assessme .....

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..... dance with this estimate. We are clearly of opinion that we cannot accept the view of the assessee. Sections 210 to 212 and 218 of the Act, read together, make it manifest that, in order that an assessee may pay a particular instalment of advance tax in accordance with his estimate, the estimate must be sent in the prescribed form before the date on which that instalment became due. This is clea .....

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