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Income Tax - Highlights / Catch Notes

Home Highlights January 2021 Year 2021 This

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

Case Laws     Income Tax

January 4, 2021

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

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