Can A.O adjust refund of one year with demand of another year?

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It just happens so often that tax demand is raised on account of processing u/s 143(1) or scrutiny order u/s 143(3) of the Income Tax Act. You are convinced that the demand raised by the income tax department is wrong or bogus for any reason and has filed either 154 petition or made an appeal to authorities.Suddenly , you see that refund of earlier year or subsequent year is adjusted without your knowledge. Can A.o do that?

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