9911796707
TMI Blog1994 (7) TMI 16X X X X Extracts X X X X X X X X Extracts X X X X ..... t under section 215 can be charged ?" The brief facts of the case are that an assessment under section 144 was framed on October 29, 1976, for the assessment year 1974-75. The notice under section 210 was issued on November 18, 1976, to the assessee for making advance payment of Rs. 37,400. In pursuance of the said notice, the assessee filed an estimate on December 14, 1976, under section 212 of the Act and he had estimated the income at Rs. 60,000 and the advance tax payable thereon was at Rs. 4,400. The ex parte assessment order was cancelled on December 9, 1976. Fresh assessment was made on February 28, 1977, determining the total income at Rs. 1,14,200 and the tax payable thereon was at Rs. 14,748. The Income-tax Officer found that in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he instalments are to be specified in which the advance tax is payable under section 211. Sub-section (3) of section 210 required that if after the making of an order by the Income-tax Officer under this section and at any time before the date which is fifteen days prior to the date on which the last instalment of advance tax is payable by the assessee under sub-section (1) of section 211, tax is paid by the assessee under section 140A or a regular assessment of the assessee is made in respect of a previous year later than that referred to in the order of the Income-tax Officer, the Income-tax Officer may make an amended order requiring the assessee to pay in one instalment on the specified date or in equal instalments on the specified date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cember 14, 1976, and on that date he could have said that since the assessment order is not in existence, the assessee is under no obligation to file the estimate of advance tax. Instead of making any submission, the assessee filed the estimate on December 14, 1976. The estimate which has been submitted by the assessee was not revised at any point of time. There could have been assessment for the assessment years 1975-76 or 1976-77. No fresh notice was issued to the assessee as the estimate was already filed by him. The estimate so filed cannot be said to be non est. The provisions of section 215 are attracted since the advance tax falls short of the estimate. The notice under section 210 which was issued by the Income-tax Officer cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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