Where computer system of Income-tax Department could not rectify duplication of entry in old TAN and new TAN resulting in TDS mismatch, department could not withhold refund payable to assessee

Section 237 of the Income-tax Act, 1961 - Refund - General (TDS mismatch due to system error) - Assessment years 2007-08 to 2010-11 - Assessee had deducted and deposited TDS on payment under old TAN as well as new TAN due to human error - It resulted in TDS mismatch - Computer system could not rectify said error as well as duplication of entry - Whether department could not withhold refund payable to assessee; department should release refund amount payable to assessee - Held, yes

Refer:[2019] 106 taxmann.com 22 (Bombay)