https://www.taxtmi.com/caselaws?id=23648 The High Court upheld the penalty imposition under section 273(c) based on a notice of advance tax under section 210, ruling that a minor inaccuracy in the income figure on the notice did not invalidate it. The Court emphasized that rectification could address such discrepancies without nullifying the notice or the penalty. The Court clarified that the issue of the jurisdiction of issuing a revised return notice was not raised before the Tribunal and did not arise from its order, limiting the consideration to the validity of the advance tax notice under section 210. en-us Tue, 17 Oct 1989 00:00:00 +0530 Wed, 23 Dec 2009 10:37:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23648 The High Court upheld the penalty imposition under section 273(c) based on a notice of advance tax under section 210, ruling that a minor inaccuracy in the income figure on the notice did not invalidate it. The Court emphasized that rectification could address such discrepancies without nullifying the notice or the penalty. The Court clarified that the issue of the jurisdiction of issuing a revised return notice was not raised before the Tribunal and did not arise from its order, limiting the consideration to the validity of the advance tax notice under section 210. Case-Laws Income Tax Tue, 17 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23648