https://www.taxtmi.com/caselaws?id=78147 The court upheld the decision to deny interest under Section 214 on an additional advance tax payment made after the due date, as it did not exceed the prescribed limit for revised estimates under Section 209A. The court found that addressing the issue of interest calculation would be futile due to the non-maintainability of the rectification application under Section 154, which had been rejected by the Income Tax Officer and not challenged by the assessee. The court returned the question unanswered, as it would not impact the case outcome. en-us Thu, 26 Aug 2010 00:00:00 +0530 Wed, 03 Nov 2010 01:49:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78147 The court upheld the decision to deny interest under Section 214 on an additional advance tax payment made after the due date, as it did not exceed the prescribed limit for revised estimates under Section 209A. The court found that addressing the issue of interest calculation would be futile due to the non-maintainability of the rectification application under Section 154, which had been rejected by the Income Tax Officer and not challenged by the assessee. The court returned the question unanswered, as it would not impact the case outcome. Case-Laws Income Tax Thu, 26 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78147