TMI Blog1983 (9) TMI 113X X X X Extracts X X X X X X X X Extracts X X X X ..... nal. It was contended before the Tribunal that as the assessee had filed an estimate of advance-tax on 15th March, 1976 he was not liable for penalty u/s 273(c). The Tribunal remitted the matter back to the AAC for verification of the assessee's assertion. The Tribunal had also remarked that mere possession of acknowledgement which did not indicate the year for which the estimate was filed was not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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