Allowing  the petition the Court held that  reading of Section 241A shows that mere issuance of scrutiny notice under Section 143 (2) cannot stall remittance of refund to assessee. Refund can only be stalled if conditions stipulated in Section 241A, are fulfilled, i.e., A.O. records his reasons in writing as to why release of refund is likely to affect interests of Revenue and that this step of A.O. receives imprimatur  with the approval of his superior officer, i.e., Principal Commissioner or Commissioner as case may be.  On facts of the case the revenue has brought nothing on record to show that an order under Section 241A has been issued  with prior approval  of competent authority  . The revenue was directed to remit amount determined in its order dated 02.10.2019 to petitioner along with interest as required under provisions within  ten days of receipt of copy of judgement .