TMI Blog1975 (12) TMI 21X X X X Extracts X X X X X X X X Extracts X X X X ..... him which appears at pages 26 and 27 of the petition for payment of a sum of Rs. 9,735. It appears that the said challan was issued to the petitioner pursuant to the representation made after a notice under section 221(1) of the Income-tax Act, 1961, dated 23rd November, 1974, was served upon him. The petitioner was served with a notice under section 56 of the Income-tax Act, 1961, for payment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me is more and does not pay tax according to the estimate then he is liable under section 217(1A) to pay interest. But the liability to pay interest under sub-section (1A) of section 217 for failure to pay tax on the estimate of enhanced income arises on the making of a valid order under section 210 of the Act and the service of the said order upon the assessee. In the instant case, the order und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore the expiry of 35 days the assessee pointed out that credit had not been given to the sum of Rs. 4,044 paid as advance tax by the assessee as also the sum of Rs. 752.21 which was deducted as tax at source. If these two amounts were given credit, the tax liability of the assessee would be reduced. In the challan which is the subject-matter of challenge that amount has been reduced to Rs. 7,911 b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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