Taxpayer's Refund Claim for Excess Advance Tax Rejected; High Court Upholds Decision u/s 119(2)(b) for AY 2021-22.

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....Refund claim of excess deposit of advance tax - while preparing challan mistake occurred and in place of ₹ 4,50,000/- - application filed by the petitioner under Section 119 (2) (b) for refund has been rejected - application rejected on the ground that the claim of the petitioner pertains to Assessment Year 2021- 22 which can be claimed in normal course of time - No Relief to assessee - HC....