https://www.taxtmi.com/caselaws?id=58106 Penalty under section 273(c) was confined to failure to furnish the advance-tax estimate required by section 212(3A). Where an assessee had filed the estimate but did not pay the advance tax, that default fell outside section 273(c) and was covered separately by section 218. The Tribunal applied the statutory distinction between non-filing of the estimate and non-payment of tax, and followed supporting authority on the same point. On that basis, the penalty was not exigible, the penalty order was cancelled, and the assessee succeeded. en-us Sat, 07 Oct 1978 00:00:00 +0530 Fri, 17 Dec 2010 13:35:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58106 Penalty under section 273(c) was confined to failure to furnish the advance-tax estimate required by section 212(3A). Where an assessee had filed the estimate but did not pay the advance tax, that default fell outside section 273(c) and was covered separately by section 218. The Tribunal applied the statutory distinction between non-filing of the estimate and non-payment of tax, and followed supporting authority on the same point. On that basis, the penalty was not exigible, the penalty order was cancelled, and the assessee succeeded. Case-Laws Income Tax Sat, 07 Oct 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58106