Refund on appeal: Assessing Officer must refund amounts due after appellate orders, subject to fresh assessment or annulment limits.

Where an appellate or other specified proceeding produces entitlement to a refund, the Assessing Officer must refund the amount to the assessee without a claim, subject to statutory exceptions; if the assessment is set aside for a fresh assessment, refund is due only after that assessment is made, and if the assessment is annulled, refund is limited to tax paid in excess of tax chargeable on the returned total income.

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