836/CBDT.

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..... showing the adjustment of refund due to an assessee against the arrear demand due from him. While some Income-tax Officers show such adjustment as cash collection by issuing a refund voucher accompan .....

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..... and not as reductions by way of adjustment out of arrear demand. Accordingly, where the whole or any part of the refund due to an assessee is adjusted towards arrear demand outstanding against him, an .....

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