https://www.taxtmi.com/acts?id=3337 Where an appellate or other order makes a refund due, the Assessing Officer must refund the amount without a claim by the assessee, except that if the assessment is set aside and a fresh assessment is directed the refund becomes due only after that fresh assessment, and if the assessment is annulled any refund is limited to tax paid in excess of tax chargeable on the total income returned. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 28 Aug 2025 17:05:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3337 Where an appellate or other order makes a refund due, the Assessing Officer must refund the amount without a claim by the assessee, except that if the assessment is set aside and a fresh assessment is directed the refund becomes due only after that fresh assessment, and if the assessment is annulled any refund is limited to tax paid in excess of tax chargeable on the total income returned. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3337