https://www.taxtmi.com/caselaws?id=26952 The High Court held that the obligation to file an estimate under section 212(3A) of the Income-tax Act, 1961 exists independently of filing an estimate under section 212(1). Failure to comply with section 212(3A attracts penalties under section 273(c). The court distinguished previous judgments and emphasized the distinct requirements of different sections. The court ruled in favor of the Revenue, upholding the penalty imposed by the Income-tax Officer, and clarified the legal interpretation of advance tax estimates. en-us Fri, 12 Oct 1984 00:00:00 +0530 Tue, 09 Feb 2010 15:44:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26952 The High Court held that the obligation to file an estimate under section 212(3A) of the Income-tax Act, 1961 exists independently of filing an estimate under section 212(1). Failure to comply with section 212(3A attracts penalties under section 273(c). The court distinguished previous judgments and emphasized the distinct requirements of different sections. The court ruled in favor of the Revenue, upholding the penalty imposed by the Income-tax Officer, and clarified the legal interpretation of advance tax estimates. Case-Laws Income Tax Fri, 12 Oct 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26952