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<h1>Appellate Tribunal directs reassessment on revised estimate obligation under s. 212(3A)</h1> The Appellate Tribunal ITAT BOMBAY-C allowed the Departmental appeal, directing the AAC to consider the assessee's obligation to file a revised estimate ... - The Appellate Tribunal ITAT BOMBAY-C allowed the Departmental appeal against the AAC's order, stating that the assessee is entitled to file an appeal against charging of interest under s. 217(1A) if challenging liability to advance tax assessment. The case was restored to the file of the AAC with a direction to consider the assessee's obligation to file a revised estimate under s. 212(3A) and determine liability to interest accordingly. The appeal of the ITO was allowed for statistical purposes.
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