Assessee filed Form 1 and Form 2, in respect of an appeal before Commissioner of Income-tax (Appeals) claiming refund of Rs.20 (say). The Designated Authority has issued Form 3 determining refund due of Rs.10(say).Before filing the Form 1 and Form 2, the assessee had moved rectification application under section 154 requesting the Assessing Officer to rectify the order passed under section 143(3). The Assessing Officer rejected the rectification application before furnishing his report to the Designated Authority. Designated Authority, while passing Form 3, stated that the Assessing Officer has rejected the rectification application, thus justifying the lower refund of Rs.10.