The law states that no return can be revised, no problems there but the return gets freezed before filing..thats problematic. The real issue is the back end algorithm which is processing the returns in the portal. That is not well thought-out.
The creation of portal was assigned to infosys. The basis is not known obviously. The best choice would have been tcs as it had experience in designing income tax, tds portals/utilities.
CAclubindia
