Assessee received intimation under section 143(1) that refund had been calculated as due to it and shall be credited within a period of 15 days from date of intimation . However, despite lapse of several months, no refund was received by assessee . Reasons  recorded for withholding refund simply stated that case was selected under CASS with a large number of issues to be examined and mentioned no details of any issue which required examination . .On writ  allowing the petition the Court held that merely because a notice had been issue under section 143(2)  of the Act is not a sufficient ground too withhold the refund . Accordingly the order withholding refund was to be set-aside and revenue was directed to conduct a de novo exercise as per provision of section 241A of the Ac. (AY. 2020 -21 )