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1998 (3) TMI 186 - AT - Income TaxExtract: .......id, cannot be retained by the revenue. Right to receive the excess tax paid was dormant, so long the matter was subjudice. During the relevant assessment year, matter reached finality. The claim of the assessee was therefore just and proper. We direct the Assessing Officer to allow the same. 16. In the result, appeal of the assessee stands allowed.
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