Hello every body,
Te Assessing Officer, (Income Tax Officer, Assistant / Deputy Commissioner of Income tax is issuing the refund.
There are to different way for issuing the refunds. One is issued through ITD, a softwre, where 60 cities are connected with main server. in this cities the refunds only be generated through software. De to PAN acquisition, invalid PAN, or technical mistakes (on both the part ) the refunds can not be generated.
other is TMS (other than 60 cities ), here the problems of refund issuance is less.
In the department no body wants to with hold the refunds of any one. In the department all the refunds are tackled with serial numbers of return received.
The bribe, some one is talking , may it be at departmental level (rare at officer level), the middle man demands the assessee called "fees" including "bribe", which creates the real problems.
in some extreme cases, there may be malafied intention, but not in all the cases.
Te assessing officer is responsible for the refund, it happens in the department that due to false refund (forgery) of the assessee, the officers were charge sheeted. So, they hesistate to issue the old refunds, Only genuine person prefer to go to
RTI, the officers' worry reduced to that extent.