Home › Income-Tax Act › Harbux Singh Sidhu v. Dept. of Income tax (2021) 282 Taxman 118 / 204 DTR 193 / 321 CTR 709 (Delhi)(HC).Editorial : SLP of assessee dismissed , Harbux Singh Sidhu v. Dept. of Income tax ( 2022) 443 ITR 1 (St) (SC)/ ( 2022) 286 Taxman 94 (SC)

Harbux Singh Sidhu v. Dept. of Income tax (2021) 282 Taxman 118 / 204 DTR 193 / 321 CTR 709 (Delhi)(HC).Editorial : SLP of assessee dismissed , Harbux Singh Sidhu v. Dept. of Income tax ( 2022) 443 ITR 1 (St) (SC)/ ( 2022) 286 Taxman 94 (SC)

S. 239 : Refund-Limitation-Excess advance tax deposited for the assessment year 2000-1-Refund claim was made in the year 2021-Stale claim-Rejection of claim is held to be justified. [Art. 226]

Dismissing the petition the court held that the assessee could not seek refund of excess advance tax deposited by it for assessment year 2000-01 in year 2021 as it was a stale claim. (AY. 2000-01)