TMI Blog2004 (3) TMI 55X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee to pay advance tax in terms of his order under section 210(3) - - - - - Dated:- 26-3-2004 - Judge(s) : N. K. SUD., HEMANT GUPTA. JUDGMENT The judgment of the court was delivered by N.K. SUD J.-Challenge in this petition is to the letter issued by the Assistant Commissioner of Income-tax, Patiala, dated March 12,2004, annexure P2, whereby the estimate filed by the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y been deposited as advance tax, the balance payable by the petitioners was shown as Rs. 5.54 crores. This amount was also deposited on March 12,2004. The Assessing Officer vide the impugned order dated March 12,2004, annexure P2 has rejected this estimate on the ground that Form No.28A could not be filed without pointing out any mistake in the order under section 210(3) dated February 19,2004. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s per the provisions of section 210(3) of the Act. Since the assessee was of the view that in its estimate, the advance tax payable on its current income during the current financial year would be less, it exercised its right under section 210(5) by filing an estimate of income on Form No.28A. No provision of law has been shown to us under which such an estimate can be rejected by the departmental ..... X X X X Extracts X X X X X X X X Extracts X X X X
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