Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2021 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (7) TMI 920 - HC - Income TaxRefund of the excess advance tax deposited by the Petitioner - Also seeking interest at the rate of 12% from the date of deposit of original challan up to the date of realization of such amount - HELD THAT:- This Court is of the view that the Petitioner in the year 2021 cannot seek refund of the excess advance tax deposited for the Assessment Year 2000-01, as it is a stale claim. It is settled law that representations made by the Petitioner would not extend the period of limitation. In any event, the Bank vide letter dated 13th May, 2016 had informed the Respondent that it has no record with regard to the excess payment made by the Petitioner for the Assessment Year 2000-01. No proceeding had been filed by the petitioner within three years from the said date. Consequently, the present writ petition is dismissed on the ground of delay and laches.
|