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TMI Blog2013 (8) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the respondent no.1 inadvertently missed out giving credit of the TDS of the amount of Rs. 3,78,608/= against the tax payable at Rs. 1,67,193/- [rupees one lac sixty seven thousand one hundred ninty three]. 3.1 An application for rectification under section 154 of the Act was preferred vide communications dated 8th July 2011 and 12th September 2011 addressed to the respondent no.2, the assessee pointed out this mistake and also requested giving of credit of TDS. However, since the request has not been accorded to and credit is not given as requested for, and, no reply to such communications has been received by the present petitioner, the present Special Civil Application is filed, inter alia, praying for a direction to the respondents authorities to forthwith refund the amount of Rs. 2,11,415/= to the petitioner; being the refund due to the petitioner for A.Y 201011, alongwith interest at an appropriate rate. 4. In response to the issuance of the notice, the respondent no.2 filed affidavit in reply, inter alia, admitting filing of e-return by the petitioner for the A.Y 2010-11 on 20th September 2010 declaring his total income at Rs. 8,61,077/= and claiming refund of Rs. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d all details of TDS are available on the net. The TDS has been deducted at source by the public limited companies/government companies, and therefore also, such deductions shall have to be regarded. It is further contended that the complete details, which match with the payments; with BSR code; deposit challans, etc. have been furnished. 6. It needs to be noted that the respondent no. 1 has neither filed any affidavit in reply nor furnished any document to controvert the facts; although duly served. For the respondent no.2, Ms. Paurami Sheth appeared and advanced her submissions. 7. Learned advocate Mr. Majmudar appearing for the petitioner has fervently made his submissions along the line of the petition and insisted for grant of refund. He also further pointed out from the documents furnished by the respondent no.2 that his entitlement for refund is to the tune of Rs. 4,00,647=36p., however, what all he has asked for is Rs. 2.11 lacs [rounded off]. He argued that in wake of filing of the e-return, all details are already on the net, therefore, the respondents could have verified all the aspects and given refund to the petitioner. He argued that even due to inadvertence, this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble by, or the amount of refund due to, the assessee under clause (c) ; and (e) the amount of refund due to the assessee in pursuance of the determination under clause (c) shall be granted to the assessee. 10. Section 139 of the Act requires every person, whose total income exceeds the maximum amount which is not chargeable to income tax, to file the return on or before the due date. Such return is required to be processed in the manner prescribed under section 143 (1) of the Act. The total income or loss requires to be computed after making certain adjustments - one of which is taking into account the arithmetical error in the return. 11. On having so done, an intimation is required to be prepared or generated and sent to the assessee specifying the sum determined to be either paid by him, or amount of refund due to the assessee. In absence of any arithmetical error or any mistake in the return, on following the computation; as provided under the law, it is expected that the respondent would need to grant refund under section 143 (1) of the Act; as claimed in the return of income. 12. The fact is not in dispute that in the case on hand, the return has been filed electronically ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fault on the part of the petitioner to furnish any of the documents that have been directed. When the only claim which appears to have been missed out in computation is the TDS amount deducted by various government companies, while detailing with the petitioner and when such details are available online in Form 26AS, and when these details to the Court have been provided by the learned counsel appearing for the Department, there is no reason why there should be absence of such amount in the final computation of the e-return of the petitioner. 14. Again, when this came to the knowledge of the petitioner; on having received communication in the form of an order dated 17th March 2011, a rectification application appears to have been made which the respondent no.1CPC, Bangalore attended to and passed an order dated 27th October 2011. One glaring aspect that needs to be noted is that the respondent no.2 has reflected rejection of rectification application by way of reproducing a part of the order. However, the respondent no.1 has blissfully chosen not to respond to the notice of this Court, nor order on rectification application is brought on the record. We are not convinced from such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mprove the efficiency and effectiveness of Direct Taxes administration and to create a database on its various aspects, a Comprehensive Computerization programme was approved by the Government in October 1993. In accordance with the programme, computerization was taken up on a threetier system. In the apex level, a National Computer Centre [NCC] having large computers to maintain data base and to execute processing work of a global nature was envisaged. At the second level, 36 Regional Computer Centres [RCCs] were to be established across the country equipped with large computers to maintain regional databases and to cater to regional processing needs. All the RCCs were to be connected to the National Computerization Centre through high speed data communication lines. At the third level, computers were to be installed in the rooms of all the Assessing Officers and connected with the respective Regional Computer Center for data/information exchange, in a phased manner. Accordingly, in the first phase, Delhi, Mumbai and Chennai City regions were taken up and provided with state of art hardware and software connected with RCC, through intercity and intracity linkages. After stabilizin ..... 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