https://www.taxtmi.com/caselaws?id=26448 An assessee was not required to furnish an advance-tax estimate under section 212(3) merely because an earlier assessment had been set aside under section 146. The provision was construed as applying only to a person who had not previously been regularly assessed; once a regular assessment had been made, the obligation ceased and was not revived by later annulment or setting aside of that assessment. On that plain reading, no debatable or referable question of law arose for reference under section 256(2). en-us Fri, 25 Oct 1985 00:00:00 +0530 Fri, 05 Feb 2010 10:34:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26448 An assessee was not required to furnish an advance-tax estimate under section 212(3) merely because an earlier assessment had been set aside under section 146. The provision was construed as applying only to a person who had not previously been regularly assessed; once a regular assessment had been made, the obligation ceased and was not revived by later annulment or setting aside of that assessment. On that plain reading, no debatable or referable question of law arose for reference under section 256(2). Case-Laws Income Tax Fri, 25 Oct 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26448