{"id":23641,"date":"2022-01-09T10:12:11","date_gmt":"2022-01-09T04:42:11","guid":{"rendered":"https:\/\/itatonline.org\/digest\/harbux-singh-sidhu-v-dept-of-income-tax-2021-282-taxman-118-204-dtr-193-321-ctr-709-delhihc\/"},"modified":"2022-08-23T11:01:19","modified_gmt":"2022-08-23T05:31:19","slug":"harbux-singh-sidhu-v-dept-of-income-tax-2021-282-taxman-118-204-dtr-193-321-ctr-709-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/harbux-singh-sidhu-v-dept-of-income-tax-2021-282-taxman-118-204-dtr-193-321-ctr-709-delhihc\/","title":{"rendered":"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)"},"content":{"rendered":"<p>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)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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] <\/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-23641","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-69j","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23641","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=23641"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23641\/revisions"}],"predecessor-version":[{"id":29141,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23641\/revisions\/29141"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23641"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23641"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23641"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}