https://www.taxtmi.com/caselaws?id=67335 Revision under section 263 was found unwarranted where the record showed the assessee had paid advance tax and the Income-tax Officer had noted its adjustment. Because no notice under section 210 had been issued, the payment could not be treated as made pursuant to a departmental demand, and the surrounding facts supported the inference that it was paid against an estimate under section 212(3). On that basis, the omission to charge interest under section 217 did not render the assessment erroneous or prejudicial to the interests of the Revenue, and the revisionary order was cancelled. en-us Mon, 11 Feb 1980 00:00:00 +0530 Thu, 10 Mar 2011 11:26:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67335 Revision under section 263 was found unwarranted where the record showed the assessee had paid advance tax and the Income-tax Officer had noted its adjustment. Because no notice under section 210 had been issued, the payment could not be treated as made pursuant to a departmental demand, and the surrounding facts supported the inference that it was paid against an estimate under section 212(3). On that basis, the omission to charge interest under section 217 did not render the assessment erroneous or prejudicial to the interests of the Revenue, and the revisionary order was cancelled. Case-Laws Income Tax Mon, 11 Feb 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67335