| http://www.w3.org/ns/prov#value | - alf for any assessment year exceeds the amount with which he is properlychargeable under this Act for that year, he shall be entitled to a refund of the excess.1.3 Section 240, of the Income-tax Act, 1961 provides, that where, as a result of anyorder passed in appeal or other proceeding under this Act, refund of any amount becomes dueto the assessee, the Assessing Officer shall, except as otherwis
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