Income Tax Refund cannot be withheld for error in Computer System

M/s. Vodafone Idea Limited Vs DCIT (TDS) (Bombay High Court) High Court held that Income Tax Refund cannot be withheld by Income Tax Department for error in Computer System. It held that the computer system cannot override the factual aspects and if Income Tax refund is payable than whether the computer systems accepts or not, is of no consequence. Upon perusal of the communication it would appear that due to human error, the Petitioner had shown payment to HSBC under old as well as new TAN giving rise to TDS mismatch. The Assessing Officer himself agrees that this is an error and the demand s...