https://www.taxtmi.com/caselaws?id=19272 The High Court upheld the validity of the notice under section 210 for advance tax payment and the applicability of interest under section 215. The Court ruled in favor of the Revenue, emphasizing that the notice remained valid despite the cancellation of the assessment order. The assessee's submission of the estimate without revision indicated acceptance of the notice's validity. Therefore, the Court held that the Tribunal erred in deeming the notice invalid and in concluding that no interest could be charged. en-us Thu, 21 Jul 1994 00:00:00 +0530 Thu, 05 Nov 2009 11:32:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19272 The High Court upheld the validity of the notice under section 210 for advance tax payment and the applicability of interest under section 215. The Court ruled in favor of the Revenue, emphasizing that the notice remained valid despite the cancellation of the assessment order. The assessee's submission of the estimate without revision indicated acceptance of the notice's validity. Therefore, the Court held that the Tribunal erred in deeming the notice invalid and in concluding that no interest could be charged. Case-Laws Income Tax Thu, 21 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19272