https://www.taxtmi.com/caselaws?id=26851 When an assessment order is set aside in appeal and the matter is remanded for fresh assessment, tax deposited under the cancelled order loses its basis for retention and becomes refundable. The refund entitlement continues unless a fresh assessment and notice of demand are issued before the refund is made, in which event adjustment may be required. The HC treated the writ petition as fit for final disposal and directed the assessing authority to refund the amount deposited under the annulled assessment, subject to any lawful adjustment on fresh assessment. en-us Wed, 19 Dec 1984 00:00:00 +0530 Mon, 08 Feb 2010 18:43:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26851 When an assessment order is set aside in appeal and the matter is remanded for fresh assessment, tax deposited under the cancelled order loses its basis for retention and becomes refundable. The refund entitlement continues unless a fresh assessment and notice of demand are issued before the refund is made, in which event adjustment may be required. The HC treated the writ petition as fit for final disposal and directed the assessing authority to refund the amount deposited under the annulled assessment, subject to any lawful adjustment on fresh assessment. Case-Laws Income Tax Wed, 19 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26851