Assessee is  a senior citizen deriving income from salary, income from other sources and income from share from partnership firm.  Assessee was served with intimation under section 143(1) passed by CPC, Bangalore for non-compliance of advance tax provisions along with demand for interest under sections 234B and 234C.-Commissioner (Appeals) observed that in absence of copy of terms of service, assessee had failed to prove employer-employee relationship and, thus, assessee was earning business and professional income and benefits of section 207(2) were not available to him and, accordingly, interest under sections 234B and 234C being consequential and mandatory had been correctly charged by CPC for non-compliance of advance tax provisions. On appeal  the Tribunal held the since assessee was a senior citizen above 60 years of age and had been consistently filing return declaring salary income and tax had been deducted at source under section 192, assessee had satisfied conditions of section 207 and was not liable to pay advance tax. (AY. 2016-17)