HC remanded matter back to AO to consider advance tax deposited by assessee while computing arears of tax

IT: Where assessee's application for refund of excess tax paid in assessment year 2015-16 was rejected on ground that amount of refund had been adjusted against tax arrears of assessment year 2002-03, in view of fact that AO had not taken into consideration amount of advance tax paid by assessee in said year while computing amount of tax arrears, impugned order was to be set aside and, matter was to be remanded back for disposal afresh

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