The assessee filed a revised/rectified return which, according to the Revenue, was treated as defective and therefore not processed. The High Court held that there was no material on record to show that the revised return had ever been declared invalid or that any communication treating the return as defective was issued to the assessee. A mere mismatch between TDS reflected and income disclosed in the return cannot be a ground to disregard the return altogether; at best it may warrant further inquiry. Since the rectified return could not be ignored and no addition had been made by the Assessing Officer at the scrutiny stage, the assessee’s claim for refund was required to be processed. The Court disposed of the writ petition directing the Revenue to process the rectification application seeking refund after giving credit of advance tax and TDS as reflected in Form 26AS, while binding the Revenue to the statement made before the Court. (AY. 2016-17)