It is common knowledge within income tax department and tax practitioners also that the computerization process initiated by the income tax department brought one more unintended problem . The demands which were unheard of ! This was on account of diktat from the higher ups to upload the demand as per Register of Demands which was being maintained manually. These registers were not updated , which means that in most of the cases the demand was not at all -maybe rectification u/s 154 was already done or the demand was vacated by appeal orders or the assessee actually paid the demand. But , because the register of demand was not updated , the uploading of such data created havoc to ordinary tax payers. The CPC , once processed the tax return sent intimation under section 245 for adjustment of erroneous demand.Unthinkable pain and anxiety have descend on tax payers in past. Fortunately, now CBDT has taken a very correct step under which CPC can issue you refund easily . If you are alert and revert back within stipulated time.