Can Assessing Officer enforce the payment of Advance Income Tax?

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Section 234B and Section 234C provides for the interest payment, in case non-payment/short payment of advance income tax. But can the Assessing Officer enforce the payment of Advance Income Tax? The answer is given below. [Income Tax "Pravdhan"]

Section 210(3) says “In the case of a person who has been already assessed by way of regular assessment in respect of the total income of any previous year , the Assessing Officer, if he is of opinion that such person is liable to pay advance tax, may, at any time during the financial year but not later than the last day of February, by order in writing, require such person to pay advance tax calculated in the manner laid down in section 209, and issue to such person a notice of demand under section 156 specifying the installment or installments in which such tax is to be paid.”

Section 210(5) says “A person who is served with an order of the Assessing Officer under sub-section (3) or an amended order under sub-section (4) may, if in his estimation the advance tax payable on his current income would be less than the amount of the advance tax specified in such order or amended order, send an intimation in the prescribed form [Form No. 28A] to the Assessing Officer to that effect and pay such advance tax as accords with his estimate, calculated in the manner laid down in section 209, at the appropriate percentage thereof specified in section 211, on or before the due date or each of the due dates specified in section 211 falling after the date of such intimation.”

Estimate made by assessee [Form No. 28A] can not be rejected by department as was held in case of Punjab Tractors Ltd. v. CIT [2004] 137 Taxman 211 (Punj. & Har.).