Refund on appeal: Assessing Officer must pay due refunds without claim; reassessment or annulment triggers limited or deferred refund.

The Assessing Officer must refund any amount becoming due to an assessee as a result of an order in appeal or other proceeding without the assessee making a claim; if the order sets aside or cancels an assessment and directs a fresh assessment, refund becomes due only on making that fresh assessment; if the assessment is annulled, refund is limited to tax paid in excess of tax chargeable on the total income returned by the assessee.

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