1979 (1) TMI 133

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.... 1961. 2. The assessee is sole proprietor of M/s. Lakshmi Ice Factory, Kauria Pul,Delhi. For the asst. yr. 1971-72 the assessee filed a return of income declaring the total income of Rs. 1,33,555. The assessment was completed on13th June, 1973on a total income of Rs. 1,33,730. Earlier a notice under s. 210 was issued on26th Aug., 1970demanding advance tax of Rs. 13,365. According to the ITO the....

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....e assessee was clearly liable to revise the estimate of advance tax under s. 212 (3A) and pay additional advance-tax. In that view of the matter, he confirmed the penalty order. 5. Before us, the assessee's learned counsel vehemently argued that no notice was served on the assessee under s. 210 and, therefore, there was no question of levying any penalty under s. 212 (3A). It was submitted that....