The assessee filed application u/s. 197 of the Act to issue the certificate for lowed deduction of tax at source at 0.8% ACIT allowed deduction of TDS @1% and issued a notice requesting assessee to produce evidence/documents in support of claims made in its return.  In reply, assessee submitted its e-reply along with relevant documents. Since the, assessee had not received any hearing notice, or assessment order in terms of S. 143(3) and the assessee was facing acute financial crunch on account of blockage of funds in form of excess TDS and delay in processing of tax refund, it filed an online complaint on portal of Centralized Public Grievance Redress And Monitoring System and requested DIT to expeditiously process pending income tax return. Meanwhile, DIT issued an intimation processing ITR filed by assessee wherein, tax liability of assessee was assessed and refund amount due to assessee was determined along with eligible interest u/s 244A. The AO issued the notice u/s 143(2) of the Act  and with held the refund due to the assessee. On writ the court held that  Merely because a notice was issued u/s 143(2), it was not a sufficient ground to withhold refund . Accordingly the AO was directed to grant the refund as per the law. (AY. 2017-18, 2018-19)