TMI BlogSince assessment has not been modified in accordance with procedure prescribed in statute, therefore, in...Since assessment has not been modified in accordance with procedure prescribed in statute, therefore, in the garb of refund, officer concerned cannot take a different view so as to refund an amount paid as per assessment order. Hence so long as assessment as such continue, no refund is admissible to petitioner. - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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