Madras H.C : Where any such amendment has the effect of reducing the assessment or otherwise reducing the liability of the assessee or the deductor or the collector, the Assessing Officer shall make any refund which may be due to such assessee or the deductor or the collector
High Court Of Madras Union Of India And Others vs. Dr. L. Subramanian And Another Section 245C, 234B, 154 Asst. […]