https://www.taxtmi.com/caselaws?id=58710 An appeal against levy of interest under Section 217(1A) was treated as maintainable where the assessee disputed its obligation to file a revised advance tax estimate under Section 212(3A). The Tribunal found the interest issue could not be finally decided on the existing record because the assessee's liability depended on the effect of the appellate order on the revised-estimate requirement. The matter was therefore restored to the appellate authority to first determine whether any obligation to file the revised estimate existed and then decide the interest consequence. en-us Wed, 21 Mar 1979 00:00:00 +0530 Tue, 21 Dec 2010 16:32:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58710 An appeal against levy of interest under Section 217(1A) was treated as maintainable where the assessee disputed its obligation to file a revised advance tax estimate under Section 212(3A). The Tribunal found the interest issue could not be finally decided on the existing record because the assessee's liability depended on the effect of the appellate order on the revised-estimate requirement. The matter was therefore restored to the appellate authority to first determine whether any obligation to file the revised estimate existed and then decide the interest consequence. Case-Laws Income Tax Wed, 21 Mar 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58710