Assessee filed the return of income declaring loss and claimed the refund of entire amount of tax deducted at source. AO determined amount of refund while completing assessment u/s 143(1), however he withheld the refund as per provisions of S.241A on grounds that in return immediately preceding assessment year assessee had declared an income of huge amount which requires investigation. On writ allowing the petition the Court held that, merely because in immediately  because had declared a positive income as against substantial loss declared in relevant  assessment year  could not be a ground to doubt contents of return or claim of assessee with respect to loss suffered and withhold refund claimed by assessee. (AY. 2017-18)    (WP No 2145 of 2019 dt. 11& 14-10-2019)