Dismissing the petition the Court held that , it was not the case of the assessee that excess amount deposited towards advance tax was illegally collected by the department as would entitle her for the refund of the same without following the due process prescribed under Chapter XIX of the Act of 1961 read with Rule 41 of the Rues of 1962 . Accordingly the petition was dismissed . ( WP.No. 17791 / 2020 dt 17 -12-2020)
Seema Jain ( Smt) v. PCIT ( 2021) The Chamber’ s Journal – February – P. 170 ( MP) (HC)
S. 237 : Refund -Excess deposit of advance tax – Mistake in the preparation of challan – Refund can be claimed only after due course of law . [ Art . 226 ]