https://www.taxtmi.com/caselaws?id=402506 Refund of excess advance tax could not be claimed before completion of the previous year because the statutory refund scheme under Chapter XIX requires a claim in the prescribed form and manner, and Rule 41(2) links the claim to a return under Section 139 unless already filed. The Court held that no independent power was shown to order refund at an earlier stage, and writ jurisdiction is discretionary and not ordinarily used to direct refund where the statutory procedure has not been completed and illegal collection was not shown. The refusal to grant a pre-return refund was upheld. en-us Thu, 17 Dec 2020 00:00:00 +0530 Mon, 04 Jan 2021 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402506 Refund of excess advance tax could not be claimed before completion of the previous year because the statutory refund scheme under Chapter XIX requires a claim in the prescribed form and manner, and Rule 41(2) links the claim to a return under Section 139 unless already filed. The Court held that no independent power was shown to order refund at an earlier stage, and writ jurisdiction is discretionary and not ordinarily used to direct refund where the statutory procedure has not been completed and illegal collection was not shown. The refusal to grant a pre-return refund was upheld. Case-Laws Income Tax Thu, 17 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402506