No refund of tax on prior period income which is declared in subsequent year: HC

INCOME TAX : Where income of petitioner was chargeable to tax and assessee paid self assessment tax which was admittedly payable, merely because income was not assessed in relevant year and was admitted by assessee on a later date, claim for refund of tax paid on admitted income is not sustainable

from https://bit.ly/2W4oc9k Latest Case Laws https://bit.ly/3eHt4s3