https://www.taxtmi.com/caselaws?id=20507 The court held that the assessee, previously assessed as an individual and then as a Hindu undivided family ("HUF"), was not obligated to submit an advance tax estimate under section 212(3) of the Income-tax Act, 1961 for the assessment years 1976-77 and 1977-78. The court rejected the Revenue's argument that assessments in the individual capacity should be considered as those of the HUF. Consequently, no interest under section 217 was chargeable, and the decision favored the assessee without costs awarded. en-us Tue, 30 Mar 1993 00:00:00 +0530 Sat, 14 Nov 2009 13:25:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20507 The court held that the assessee, previously assessed as an individual and then as a Hindu undivided family ("HUF"), was not obligated to submit an advance tax estimate under section 212(3) of the Income-tax Act, 1961 for the assessment years 1976-77 and 1977-78. The court rejected the Revenue's argument that assessments in the individual capacity should be considered as those of the HUF. Consequently, no interest under section 217 was chargeable, and the decision favored the assessee without costs awarded. Case-Laws Income Tax Tue, 30 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20507