Why can't TDS or Advance tax be c/f to subsequent assessment years?

Friends, I just share my thought process. Say if an assessee files return with refund of atleast 50% of TDS or Advance tax, the department grants refund and then invites such cases for scrutiny and it takes time, money, sometime bribe etc. Instead, like VAT, if the income tax department provides c/f of TDS, Advance tax, to the subsequent assessment years, it shall be adjusted in subsequent years. This will avoid so many problems, red tapism, and the outflow of funds for Government will also be limited. Just a thought process. I may be wrong.