https://www.taxtmi.com/caselaws?id=27144 A voluntary payment made by an assessee as advance tax on estimate, even without a notice under section 210, must be credited when computing interest under section 139(8) of the Income-tax Act, 1961. Sections 207, 208, 209 and 211 form the advance tax scheme, and where the assessee has itself filed an estimate and paid tax accordingly, that amount is treated as tax already paid. Interest under section 139(8) cannot therefore be charged on the full assessed tax without deducting the advance tax payment. en-us Tue, 02 Jul 1985 00:00:00 +0530 Thu, 11 Feb 2010 10:35:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27144 A voluntary payment made by an assessee as advance tax on estimate, even without a notice under section 210, must be credited when computing interest under section 139(8) of the Income-tax Act, 1961. Sections 207, 208, 209 and 211 form the advance tax scheme, and where the assessee has itself filed an estimate and paid tax accordingly, that amount is treated as tax already paid. Interest under section 139(8) cannot therefore be charged on the full assessed tax without deducting the advance tax payment. Case-Laws Income Tax Tue, 02 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27144