On writ the court set aside the order passed under section 264, the reasons given by the Assessing Officer for withholding of the refund and the approval given by the Principal Commissioner under section 241A. The court granted six weeks’ time to the Department to reconsider whether the amount found due to be refunded, or any part thereof was liable to be withheld under section 241A failing which without awaiting any further orders, the Department should transmit the amount of refund along with interest to the assessee. The reasons recorded for withholding of refund under section 241A would only amount to a tentative view and would not come in the way of the Assessing Officer to make the assessment under section 143(3). (AY. 2018-19)