2018 (7) TMI 1186

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..... which was in operation prior to the subsequent account - Revenue refused to receive the payment made in the earlier account, though the same was active and the duty deposited in the said account, in the name of the Exchequer was accepted by the Bank - Held that:- Revenue has not doubted the fact that the second account was also belonging to the same assessee and the money deposited in the second a .....

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..... 3. However, it so happened that one cheque was deposited in the correct running account of the assessee whereas the other cheque was inadvertently deposited in another account, which was in operation prior to the subsequent account. Revenue refused to receive the payment made in the earlier account, though the same was active and the duty deposited in the said account, in the name of the Excheq .....

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