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year") in which it is chargeable to tax in accordance with this Chapter— (i) sections...(1) and (3) of section 70 or...

—For the purposes of this section, in applying the provisions of sub-section (2)...of section 23 for computing the share...

(3) of section 143 or under section 144 or under section 147, as the case may be...(2) of section...

refund of any amount becomes due to the assessee under the provisions of sub-section...(1) of section 143 and the Assessing Officer is of the...