TMI BlogPayment of Advance Tax in pursuance of order of Assessing Officer - Section 210X X X X Extracts X X X X X X X X Extracts X X X X ..... percentage of the advance tax on his current income. Order by the Assessing Officer- Although it is mandatory for the assessee to pay advance tax, the Assessing Officer may pass an order u/s 210(3) or amended order u/s 210(4) , and issue a notice of demand u/s 156 requiring the assessee to pay advance tax. Such an order can be passed only when following conditions are satisfied:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the Assessing Officer. An estimate furnished by assessee in Form No. 28A cannot be rejected by departmental authorities. Reference can be made to the decision in the case of [Punjab Tractors Ltd. and Another Vs ACIT and Anothe 2004 (3) TMI 55 - PUNJAB AND HARYANA HIGH COURT] . However, care must be exercised by assessees in every such case to file such estimate in Form No. 28A (by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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