https://www.taxtmi.com/caselaws?id=6862 Sections 210, 212 and 218 of the Income-tax Act were read together to require an advance-tax estimate to be furnished in the prescribed form before the relevant instalment due date. Although section 212(1) allows an estimate before the last instalment falls due, that provision does not permit payment for a particular instalment on the basis of an estimate sent only on the due date. Section 218(1) reinforces this view by treating failure to send the estimate before the due date, along with non-payment of the demanded tax, as default. The assessee could not pay the first instalment on that basis, and the petition was dismissed. en-us Thu, 05 Jan 1967 00:00:00 +0530 Fri, 06 Feb 2009 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6862 Sections 210, 212 and 218 of the Income-tax Act were read together to require an advance-tax estimate to be furnished in the prescribed form before the relevant instalment due date. Although section 212(1) allows an estimate before the last instalment falls due, that provision does not permit payment for a particular instalment on the basis of an estimate sent only on the due date. Section 218(1) reinforces this view by treating failure to send the estimate before the due date, along with non-payment of the demanded tax, as default. The assessee could not pay the first instalment on that basis, and the petition was dismissed. Case-Laws Income Tax Thu, 05 Jan 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6862