https://www.taxtmi.com/caselaws?id=70246 The Tribunal upheld the Commissioner (A)'s decision in favor of the assessee, allowing the appeal against the ITO's order under s. 154. The dispute centered on the interpretation of s. 209A provisions regarding the filing of advance tax statements. The Commissioner (A) ruled that submitting an estimate under s. 209A(4) fulfilled the obligation under s. 209A(1)(a), contrary to the ITO's position. The Tribunal affirmed this interpretation, emphasizing that the assessee's actions aligned with statutory requirements, leading to the dismissal of the revenue's appeal and the recognition of the advance tax payments as valid. en-us Tue, 24 Jul 1984 00:00:00 +0530 Fri, 15 Apr 2011 10:33:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70246 The Tribunal upheld the Commissioner (A)'s decision in favor of the assessee, allowing the appeal against the ITO's order under s. 154. The dispute centered on the interpretation of s. 209A provisions regarding the filing of advance tax statements. The Commissioner (A) ruled that submitting an estimate under s. 209A(4) fulfilled the obligation under s. 209A(1)(a), contrary to the ITO's position. The Tribunal affirmed this interpretation, emphasizing that the assessee's actions aligned with statutory requirements, leading to the dismissal of the revenue's appeal and the recognition of the advance tax payments as valid. Case-Laws Income Tax Tue, 24 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70246