Refund claim of excess deposit of advance tax - while preparing ...

Taxpayer's Refund Claim for Excess Advance Tax Rejected; High Court Upholds Decision u/s 119(2)(b) for AY 2021-22.

January 4, 2021

Case Laws Income Tax HC

Refund claim of excess deposit of advance tax - while preparing challan mistake occurred and in place of ₹ 4,50,000/- - application filed by the petitioner under Section 119 (2) (b) for refund has been rejected - application rejected on the ground that the claim of the petitioner pertains to Assessment Year 2021- 22 which can be claimed in normal course of time - No Relief to assessee - HC

View Source

← Previous Next →

Refund claim of excess deposit of advance tax - while preparing ...

Taxpayer's Refund Claim for Excess Advance Tax Rejected; High Court Upholds Decision u/s 119(2)(b) for AY 2021-22.

January 4, 2021

Case Laws Income Tax HC

You may also like:

HC affirmed tax authority's adjustment of AY 2010-11 refund against pre-existing tax liabilities of corporate debtor. Resolution applicant's claim to refund rejected on...

Delay in filing return, petitioner entitled to refund of excess tax deducted at source, revenue rejected application u/s 119(2)(b) citing lack of proof for hardship...

Eligibility to make adjustment of excess service tax paid against future service tax liability - Claim of Excess service tax paid due to issuance of revised invoice -...

Refund of tax - Applications to condone delay in filing the return of income and claim of refund u/s 119(2)(b) rejected - The petitioner came to know about the fact of...

Clarification on delay in filing of Form No.10B for AY 2016-17 and AY 2017-18 - Board's order under section 119(2) of the Income-tax Act, 1961

CBDT extended the deadline for filing Form 56F (report of accountant) under section 10AA(8) read with section 10A(5) of Income Tax Act for AY 2024-25 to March 31, 2025....

The High Court rejected the application for condonation of delay u/s 119 (2) (b) in filing income tax returns u/s 139 (1) or 139 (4) for AY 2022-23. The petitioner's...

Condonation of delay u/s 119(2)(b) for claiming refund of tax paid - The revised return should itself be considered as application for condonation of delay under section...

Delay in filing of return - Condonation of delay of 3 years, 2 months and 6 days in filing the original return - CBDT rejected the application u/s 119 - Even a...

Denial of credit of advance tax paid by assessee - filing of application before CBDT u/s 119(2)(b) for condonation of delay in claiming the advance tax credit - AO erred...

Refund claim of service tax paid - classification of services - Claiming a refund of the amount paid as tax as per their understanding of law cannot be disputed now -...

Refund of excise duty paid erroneously - When the appellant realized that he has paid excess duty thereafter he filed the refund application under Section 11B of the...

Application u/s 119(2)(b) for condoning delay, if any, in filing Form 10-ID to avail the beneficial rate of tax of 15% u/s 115BAB - Validity of order of CBDT rejecting...

Refund claim u/s 119 (2) (b) - condonation of delay - the land in question would be categorized as a capital asset. Therefore, the assessee cannot claim the benefit of...

Refund of duty paid - filing of refund claim before the wrong jurisdiction - if the adjudicating authority was of the view that the appellant has not filed refund claim...

Quick Updates: