Law:

Section:

Section 210 of the Income-tax Act, 1961 - Payment of advance tax by assessee of his own accord or in pursuance of order of Assessing Officer - Assessment year 1963-64 - Assessee had filed instant petition challenging notice of advance tax demand dated 30-1-1963 on ground that same was illegal because same was based on assessment order dated 31-12-1962 for assessment year 1958-59 which was only a provisional assessment and not a regular assessment - Assessee submitted that ITO had estated in his order that share income of assessee in a firm was taken provisionally as per return of firm and that correct share of income of assessee will be included in his income under section 154 on completion of assessment of firm of department was that in first instance a notice of demand under section 210 was issued to assessee on 18-8-1962 for year 1957-58 at that the assessment with regard to year 1958-59 was pending and that, on 8-5-1962 assessee filed return with regard to assessment year 1958-59 and on basis of same ITO made provisional assessment on 23-5-1962 and regular assessment for this year was made on 31-12-1962 and on this basis a revised advance tax demand notice was issued on 30-1-1963 - Whether on facts it was clear that ITO by his order dated 31-12-1962 was making a regular assessment for year 1958-59 and not a provisional one - Held, yes - Whether further making of provisional assessment ipso did not facto invalidated advanced tax notice - Held, yes - Whether therefore, there was no merit in instant petition and same was to be dismissed - Held, yes FACTS On 31-12-1962, the ITO had passed an assessment order for the year 1958-59 purporting to be under section 23(3)/34 of the Indian Income-tax Act, 1922, and had issued a demand notice for the payment of a sum on an income of about Rs. 3,13,630. On 30-1-1963, the said ITO issued a notice for the payment of advance tax under section 210 requiring the assessee to pay by 1-3-1963, a sum determined to be payable for the financial year 1962-63 on the basis of the assessment order dated 31-12-1962. The assessee filed the instant petition contending that the notice of demand dated 30-1-1963, issued under section 210 was…

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