Judgment N.K.Sud, J. 1. Challenge in this petition is to the letter issued by the Asstt CIT, Patiala, dt 12th March, 2004, Annex P 2, whereby the estimate, filed by the petitioner, has been rejected and it has been required to pay advance tax in accordance with the order under Section 210(3) of the IT Act, 1961 (for short the Act), dt 19th Feb , 2004 2. The petitioner had received the order dt 14th Feb , 2004 under Section 210(3) of the Act requiring it to pay advance tax for the current financial year 2003-04 on the basis of the income assessed for the asst yr 2000-2001 In response to this order the petitioner furnished an estimate on Form No 28A under Section 210(5) on 26th Feb , 2004, Annex P 6, wherein the net taxable income for the current financial year after deductions under Sections 80HHC and 80-IA was estimated at Rs 27 26 crores Tax on the said income was calculated at Rs 20 54 crores Since a sum of Rs 15 crores had already been deposited as advance tax, balance payable by the petitioners was shown as Rs 5 54 crores This amount was also deposited on 12th March, 2004 The AO vide the impugned order dt 12th March, 2004, Annex P 2 has rejected this estimate on the ground that Form 28A could not be filed without pointing out any mistake in the order under Section 210(3) dt 19th Feb , 2004 3. We have heard the learned counsel for the parties and have perused the relevant provisions of the Act The AO has not appreciated the provisions of law correctly 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, can send an intimation on Form 28A to the AO 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) or (4) of Section 210 In the present case, the AO had demanded advance tax on the basis of last regularly assessed income for the asst yr 2000-2001 as per the provisions of Section 210(3) of the Act Since the assessee was of the view that in its estimate, the advance tax payable on its current income during the current financial year would be less, it exercised its right under Section 210(5) by filing an estimate of income on Form No 28A No provision of law has been shown to us under which such an estimate can be rejected by the Departmental authorities We are, therefore, satisfied that the AO was not justified in rejecting this estimate and requiring the assessee to pay advance tax in terms of his order under Section 210(3) of the Act dt 19th Feb , 2004 The assessee is liable to pay advance tax only on the basis of the income estimated by it in Form No 28A filed under Sub-section (5) of Section 210 Accordingly, the writ petition is allowed Letter dt 12th March, 2004 Annex P 2 is quashed.