Refund of amount of tax representing excess over advance tax paid by assessee.

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....the amount of tax representing the excess over advance tax paid by the assessee when the assessments were set aside but re-assessment proceedings were pending, came in for criticism. 2. An assessment is normally set aside by an appellate authority when in its view an addition is made without giving a proper opportunity to the assessee or when the facts relied upon by the Income-tax Officer are di....