An assessee has preferred appeals against additions made under Section 153A. The assessments were made in March, 2015. The assessee subsequently has made payments under Tax on Regular assessments on various dates for ( 6 +1 ) assessment years. Now the assessee decides to opt for VSV. For some of the assessment years, the assessee has made excess payments than the amount payable under VSV. For some of the assessments years, the assessee has to pay the balance amount. Is there any provision that excess payments made for some years can be adjusted against the liability? The AO is of the opinion that since Form 3 is separately given for each assessment year, adjustment of excess payments of one year against the liability of another year is not possible. If that being the legal position, in the instant case the assessee is subjected to enormous financial strain. It is requested that the Panel throws more light on this.