No assessment order under Section 153-A of the Act, 1961, the amount seized can not be retained there is no provision in the Income Tax Act regarding the payment of interest as well as compensatory interest. The Department cannot deliberately delay the payment of the amount due payable with interest from the date of the assessment order passed u/s 153 A or 143(3). The Department/respondents are directed to pay interest by way of compensation/ damages for the period from 03.03.2018 to 23.12.2019 as prayed under Section 132-B(4) of the Act, 1961 at the rate of 6% p.a. within a period of four weeks from the date of this order.