Refund for excess Advance Tax paid in 2001 cannot be claimed in 2021

Advertisement Harbux Singh Sidhu Vs Department of Income Tax (Delhi High Court) Learned Counsel for the Petitioner states that the Respondent had vide 19th April, 2016 requested the Bank officials to verify the transaction of the Petitioner by which it had made a payment of Rs. 6,50,000/- towards payment of Advance Tax for FY 2000-01. He states that the Bank, in its reply letter dated 13th May, 2016, informed the Respondent that the record for the year 2001 had already been destroyed as per the bank policy. Keeping in view the aforesaid facts, this Court is of the view that the Petitioner i...