BRIJ LAL vs. COMMNR. OF INCOME TAX, JALANDHAR
C.A. No.-000516-000527 - 2004Supreme Court21 Oct 2010
Section 139Section 142Section 143Section 144Section 148Section 154Section 234BSection 245D(1)Section 245D(4)Section 5
234B. (1) Subject to the other provisions of
this section, where, in any financial year, an
assessee who is liable to pay advance tax
under section 208 has failed to pay such tax or,
where the advance tax paid by such assessee
under the provisions of section 210 is less than
ninety per cent of the assessed tax, the
assessee
