CIT vs. ENGINEERS INDIA LTD
In the result, the appeal is
ITA - 300 / 2012HC Delhi26 Feb 2015
Section 10(33)Section 140ASection 142(1)Section 143(1)Section 143(2)Section 143(3)Section 14ASection 199Section 244ASection 244A(1)(a)
benchmark of such earlier periods. The AO , on the
other hand, is also given the authority by the law, by virtue of Section
210(3) or (4), to keep a tab on the payment(s) of advance tax having regard,
inter alia, of the income reported in the preceding years ... deposit the advance tax only to the extent he concedes, thereby ignoring
the order of the AO as communicated in terms of Section 210(3 or (4).
29.
Unlike the liability towards advance tax (Section 207), there is no
specific provision in the Income Tax Act for guiding the assessee