Commissioner Of Income Tax vs N.D. Georgepolous

Whether the assessee was liable to furnish an estimate of advance tax under section 212(3) for assessment years 1967-68 and 1968-69 when there was a regular 'nil' assessment for 1965-66, and whether the charging of interest under section 217 was a mistake rectifiable under section 154 --- Held No, the assessee was not liable to furnish an estimate as there was a previous regular assessment, and the charging of interest was a patent mistake rectifiable under section 154.