Tax Collected During Remand Proceedings Deemed Inappropriate; Refund Ordered Despite AO's Unconditional Apology and Consent Claim.

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....Collection of tax during remand proceedings ignoring the order of Tribunal - AO tendered an unconditional apology for his conduct and submitted that it was collected with the consent given by the appellant - Approach of the AO cannot be approciated - Refund to be granted - AT....