https://www.taxtmi.com/circulars?id=9439 Realisation of proportionate demand depends on the scope of the appellate order: if the appellate authority sets aside the assessing officer's order entirely no demand survives, but where the appellate order upholds certain points the demand on those upheld points remains enforceable. Refunds: amounts found in excess of tax due are refundable while balances appropriated against liability are not refundable merely because the assessing officer's order is set aside; any refund from such appropriated sums requires and is limited by an appellate authority's order. en-us Sat, 05 Dec 1981 00:00:00 +0530 Sat, 04 Jun 2011 18:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9439 Realisation of proportionate demand depends on the scope of the appellate order: if the appellate authority sets aside the assessing officer's order entirely no demand survives, but where the appellate order upholds certain points the demand on those upheld points remains enforceable. Refunds: amounts found in excess of tax due are refundable while balances appropriated against liability are not refundable merely because the assessing officer's order is set aside; any refund from such appropriated sums requires and is limited by an appellate authority's order. Circulars Income Tax Sat, 05 Dec 1981 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9439