{"id":15476,"date":"2021-03-03T13:23:19","date_gmt":"2021-03-03T07:53:19","guid":{"rendered":"https:\/\/itatonline.org\/digest\/seema-jain-smt-v-pcit-2021-the-chamber-s-journal-february-p-170-mp-hc\/"},"modified":"2021-03-03T13:23:19","modified_gmt":"2021-03-03T07:53:19","slug":"seema-jain-smt-v-pcit-2021-the-chamber-s-journal-february-p-170-mp-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/seema-jain-smt-v-pcit-2021-the-chamber-s-journal-february-p-170-mp-hc\/","title":{"rendered":"Seema Jain ( Smt) v. PCIT ( 2021) The Chamber\u2019 s Journal \u2013 February \u2013 P. 170 ( MP) (HC)"},"content":{"rendered":"<p>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\u00a0 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\u00a0 read with Rule 41 of the Rues of 1962 . Accordingly the petition was dismissed . ( WP.No. 17791 \/ 2020 dt 17 -12-2020)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 237 : Refund -Excess deposit of advance tax \u2013 Mistake in the preparation of challan \u2013 Refund can be claimed only after due course of law . [ Art . 226 ]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-15476","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-41C","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15476","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=15476"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15476\/revisions"}],"predecessor-version":[{"id":15477,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15476\/revisions\/15477"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=15476"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=15476"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=15476"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}