https://www.taxtmi.com/acts?id=48879 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. en-us Fri, 14 Feb 2025 13:25:04 +0530 Fri, 14 Feb 2025 13:25:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=48879 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. Act-Rules Bills Fri, 14 Feb 2025 13:25:04 +0530 https://www.taxtmi.com/acts?id=48879