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

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Full Text of the Document

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.... in which action of the Department in granting refund of 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 ....