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Section 217 of the Income-tax Act, 1961 - Advance tax - Interest payable by assessee when no estimate made - Assessment year 1973-74 - Whether where assessee did not pay advance tax on share income of his minor son who was admitted to benefits of partnership in a firm in which assessee was partner, levy of interest under section 217(1A) was justified - Held, yes FACTS The assessee, an individual, did not pay advance tax on the share income of his minor son who was also a partner along with him in a firm. The ITO charged interest under section 217(1A). On revision under section 264, challenging the levy of interest on the ground that there was no statutory obligation on his part to make an estimate of the income under section 212(3A) so as to include the share income of his minor son, the Commissioner negatived his contention and dismissed the revision. On writ, the assessee contended that when the form prescribed viz. , form 29, did not provide for a column to enter the share income of the minor son, it was not open to the income-tax authorities to say that that income had not been added to the total income of the assessee and advance tax had not been paid on the total income. HELD When once the share income under section 64 comes within the ambit of the total income of the assessee, he is liable to pay advance tax on that total income as required under section 212(3A) of the Act. "Current income" referred to in section 212(3A) is referable only to the total income of the assessee as defined in section 2(45) of the Act. In the instant case, while paying advance tax the assessee failed to pay advance tax on the total income which included the share income of his minor son who was admitted to the benefits of the partnership in the firm in which he was a partner, as provided under section 212(3A). When there was failure to comply with the statutory requirements of section 212(3A), interest was payable by the assessee under section 217(1A). Therefore, there was no merit in the instant writ petition. Note : The decision was in favour of revenue. CASE REFERRED TO Mutiah Chettiar v. CIT [1969] 74 ITR 183 (SC). JUDGMENT S. Obul Reddi, CJ.-This petition under art. 226…

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