Law:

Section:

An estimate furnished by assessee under section 210(5) cannot be rejected by departmental authorities Section 210 of the Income-tax Act, 1961 - Advance tax - Payment of - Assessment year 2004-05 - Whether assessee has a right under section 210(5) to send an intimation in Form No. 28A to Assessing Officer and pay advance tax as per his own estimate and this right is not confined only to correction of mistakes in orders passed under sub-section (3) or (4) of section 210 - Held, yes - Assessee in response to an order made under section 210(3) furnished an estimate in Form No. 28A under section 210(5) and deposited advance tax accordingly - Assessing Officer rejected that estimate on ground that Form No. 28A could not be filed without pointing out any mistake in order under section 210(3) - Whether since there is no provision in Act under which such an estimate can be rejected by departmental authorities, Assessing Officer was not justified in rejecting that estimate and requiring assessee to pay advance tax in terms of his order under section 210(3) - Held, yes - Whether, therefore, assessee was liable to pay advance tax only on basis of income estimated by it in Form No. 28A - Held, yes FACTS The Assessing Officer passed an order under section 210(3) requiring the assessee to pay advance tax for the current financial year 2003-04 on the basis of the income assessed for the assessment year 2000-01. In response to that order, the assessee furnished an estimate in Form No. 28A under section 210(5) and deposited the advance tax accordingly. The Assessing Officer rejected the said estimate on the ground that Form No. 28A could not be filed without pointing out any mistake in the order under section 210(3). On writ : HELD As per the provisions of section 210(5), if an assessee, who receives an order under sub-section (3) or (4) of section 210, feels that his current income would be less than the amount on which advance tax has been demanded, vide such order, he can send an intimation in Form No. 28A to the Assessing Officer and pay advance tax as per his own estimate. This right is not confined only to correction of mistakes in the orders passed under sub-section (3)…

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