Verification/Adjustment of taxes paid by the assessee.

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.... the only case where a return duly filed by an assessee was misplaced or where the payment of tax already made by the assessee was not linked and not given credit for and that these are matters of common occurrence which put the tax payers to considerable harassment. It has further been observed by them in para 1.08(i)(a) of the Audit Report 1979-80 that an amount of as much as Rs.8.84 crores clai....