Adjustment of refunds due to assessee with dues

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....tax payer the right to set off the amount, or any part thereof, of any refund due to him, in consequence of an order of assessment, appeal or revision, against any sum payable by him under the I.T.Act, after giving an intimation to the ITO of the proposed adjustment. It was further suggested that to begin with this adjustment may not be allowed against payment of advance tax. 2. The suggestion ha....