https://www.taxtmi.com/caselaws?id=410078 The court dismissed the petition seeking a refund of excess advance tax deposited for Assessment Year 2000-01, along with interest and costs. The court held that the claim for refund was time-barred as per the limitation period, noting that representations made by the petitioner would not extend the limitation period. Since no proceeding was filed within three years from the bank's response date, the petition was dismissed on grounds of delay and laches. The court ordered the dismissal of the petition and directed the order to be uploaded on the website and forwarded to the counsel via email. en-us Mon, 19 Jul 2021 00:00:00 +0530 Fri, 23 Jul 2021 08:59:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410078 The court dismissed the petition seeking a refund of excess advance tax deposited for Assessment Year 2000-01, along with interest and costs. The court held that the claim for refund was time-barred as per the limitation period, noting that representations made by the petitioner would not extend the limitation period. Since no proceeding was filed within three years from the bank's response date, the petition was dismissed on grounds of delay and laches. The court ordered the dismissal of the petition and directed the order to be uploaded on the website and forwarded to the counsel via email. Case-Laws Income Tax Mon, 19 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410078