https://www.taxtmi.com/caselaws?id=16010 Interest under section 217(1) and liability to file an advance-tax estimate required reconsideration because the Tribunal had not examined the scope of section 209A inserted by the Finance Act, 1978, or Department Circular No. 240 dated 17.05.1978. The High Court found the existing reasoning inadequate to decide the assessee's advance-tax obligations and related interest liability. The matter was remitted to the Tribunal for fresh consideration on the relevant statutory provisions and materials, and no final opinion was expressed on the questions referred. en-us Wed, 26 Aug 1998 00:00:00 +0530 Mon, 31 Aug 2009 14:59:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16010 Interest under section 217(1) and liability to file an advance-tax estimate required reconsideration because the Tribunal had not examined the scope of section 209A inserted by the Finance Act, 1978, or Department Circular No. 240 dated 17.05.1978. The High Court found the existing reasoning inadequate to decide the assessee's advance-tax obligations and related interest liability. The matter was remitted to the Tribunal for fresh consideration on the relevant statutory provisions and materials, and no final opinion was expressed on the questions referred. Case-Laws Income Tax Wed, 26 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16010