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TMI Blog1986 (4) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... r under consideration a notice under s. 210 of the Act was issued by the ITO requiring the assessee to deposit advance-tax of Rs. 4,51,685. The assessee, however, submitted on 15th Sept., 1977 an estimate of income showing nil income and consequently nil tax. However, it revised the estimate on 15th March, 1978 showing income of Rs. 25,000 for the purpose of advance-tax and Rs. 17,063 as the advan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons, namely-- 1. Chandra Kanta Damodar Das vs. ITO, Rajkot (1980) 16 CTR (Guj) 1 : (1980) 123 ITR 748 (Guj); 2. CIT vs. Jagannath Narayan Kutumbik Trust (1984) 144 ITR 523 (MP); and 3. Santha S. Shenoy Ors. vs. Union of India (1982) 29 CTR (Ker) 127 : (1982) 135 ITR 39 (Ker). 3. Being aggrieved the Department preferred this appeal. It was contended by the departmental representative ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... High Courts. These decisions were actually followed by this decisions were actually followed by this Tribunal in the case of the assessee for the asst. yr. 1981-82 by its order dt. 9th Jan., 1986 in ITA No. 1001(Cal)/1984. So we do not think that the CIT (A) was incorrect in this finding. As such this appeal must fail. 4. As a result, the appeal is dismissed. - - TaxTMI - TMITax - Income ..... X X X X Extracts X X X X X X X X Extracts X X X X
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