Advance tax revision required where assessments increase liability; authorities must issue revised demand notices promptly. Revision of advance tax demands is required where assessments or other developments increase liability; assessing officers must urgently revise demands upward and serve revised notices so that advance tax notices issued because of non-filing of estimates or timing of instalments are adjusted to reflect completed assessments or updated information.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Advance tax revision required where assessments increase liability; authorities must issue revised demand notices promptly.
Revision of advance tax demands is required where assessments or other developments increase liability; assessing officers must urgently revise demands upward and serve revised notices so that advance tax notices issued because of non-filing of estimates or timing of instalments are adjusted to reflect completed assessments or updated information.
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