https://www.taxtmi.com/caselaws?id=58368 The Tribunal upheld the Commissioner (Appeals)'s decision, sustaining the penalty imposed by the ITO under section 273(c) of the Income-tax Act for non-compliance with advance tax provisions. The appeal by the assessee was dismissed, clarifying the application of advance tax provisions, the maintainability of appeals under different sections, and the distinction between timely and belated estimates under the Act. en-us Thu, 11 Feb 1982 00:00:00 +0530 Sat, 18 Dec 2010 16:47:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58368 The Tribunal upheld the Commissioner (Appeals)'s decision, sustaining the penalty imposed by the ITO under section 273(c) of the Income-tax Act for non-compliance with advance tax provisions. The appeal by the assessee was dismissed, clarifying the application of advance tax provisions, the maintainability of appeals under different sections, and the distinction between timely and belated estimates under the Act. Case-Laws Income Tax Thu, 11 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58368