Refund on appeal etc. - Section 240

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Full Text of the Document

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....ovided in this Act, refund the amount to the assessee without his having to make any claim in that behalf: • Where, by the order aforesaid,- • (a) an assessment is set aside or cancelled and an order of fresh assessment is directed to be made, the refund, if any, shall become due only on the making of such fresh assessment; • (b) the assessment is annulled, t....