Refund on appeal, etc.

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....g under this Act, refund of any amount becomes due to the assessee, the 1[Assessing] Officer shall, except as otherwise provided in this Act, refund the amount to the assessee without his having to ma....

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.... on the total income returned by the assessee.]     **************** NOTES:- 1.  Substituted vide Section 2 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1988 be....