Time limit for making assessment or order of assessment.

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..... mount with which he is properly chargeable for that year, he shall be entitled to a refund of the excess. For the purpose of determining the amount "properly chargeable" the ITO will have to compute the total income of the assessee and determine the tax payable thereon. The making of a return of total income is a condition precedent to the claim for refund. The question of refund of the excess can .....

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