Payment of Advance Tax in pursuance of order of Assessing Officer - Section 210

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....of the advance tax on his current income. * Order by the Assessing Officer- Although it is mandatory for the assessee to pay advance tax, the Assessing Officer may pass an order u/s 210(3) or amended order u/s 210(4), and issue a notice of demand u/s 156 requiring the assessee to pay advance tax. Such an order can be passed only when following conditions are satisfied:- * The taxpayer is one w....

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....mate furnished by assessee in Form No. 28A cannot be rejected by departmental authorities. Reference can be made to the decision in the case of [Punjab Tractors Ltd. and Another Vs ACIT and Anothe 2004 (3) TMI 55 - PUNJAB AND HARYANA HIGH COURT]. However, care must be exercised by assessees in every such case to file such estimate in Form No. 28A (by the due date of making payment of advance tax) ....