Court in their order held that in respect of assessment years ending on 31-3-2017 or before, if a notice is issued under section 143(2), it shall not be necessary to process refund under section 143(1) and requirement to process return shall stand overridden and in such cases, no separate intimation is required to be given to assessee that processing of return in terms of section 143(1) would stand deferred; issuance of notice under sub-section (2) itself is sufficient indication. It was also held that section 143(1D) does not contemplate either issuance of any such intimation or further application of mind that processing must be kept in abeyance and, therefore, it would not be proper to read into said provision requirement to send a separate intimation .  However, insofar as returns filed in respect of assessment year commencing on or after 1-4-2017, a different regime has been contemplated by Parliament and section 241A requires a separate recording of satisfaction on part of Assessing Officer that having regard to fact that a notice has been issued under section 143(2), grant of refund is likely to adversely affect revenue; where after, with previous approval of Principal Commissioner or Commissioner and for reasons to be recorded in writing, refund can be withheld Dismissing the revivew petition the Court held that   there was no error apparent on record to justify inference in review jurisdiction. (RP No 1435 of 2020 in CA NO  2377 of 2020  order dt 21 -7- 2020  (AY. 2014-15 to 2017-18)