TMI Blog1979 (8) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... me the assessee's contention was that the estimate has actually been filed by the assessee when he was at Dadi. The ITO, however, found that as per record the assessee had not submitted the estimate of advance-tax and he could not prove that he did so. In fact, there was no evidence to justify his contention that the estimate was in fact despatched by him. The ITO, therefore, rejected this content ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re than the difference as stipulated in s. 212(3A). The Deptt. had given credit for Rs. 7,815 only. Under the circumstances, non filing of the estimate was mere technical default because the emphasis in law was on the payment of tax and mere filing of estimate was only a technical offence which was mitigated by the payment of due tax. The ITO had not denied that the tax paid was more than the diff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12(3A) if the assessee who is required to pay advance-tax computed in the manner laid down under s. 209 exceeds the amount of advance-tax demanded from him by more than 33 1/3 per cent by an order under s. 210 or if his current income is likely to be greater than the income on which the advance-tax payable by him under s. 210 has been computed or for any other reason the amount of advance-tax dema ..... X X X X Extracts X X X X X X X X Extracts X X X X
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