The petitioner has challenged the action of the respondents, i.e., the authorities of the Income Tax department of not releasing petitioner’s refund of a sum of Rs.207 crores (rounded off) arising out of an intimation under section 143 (1) of the Income Tax Act, 1961 (‘the Act’ for short) dated 26.10.2018 in relation to the petitioner’s return for AY.  2016-2017. Allowing the petition the Court held that as long as stay against recoveries issued by competent Appellate authority, Tribunal or Court is in operation, it will not be open for department to enforce recoveries through aid of section 245. Court also held that   department cannot straightway be permitted to provisionally attach refund amount for current year on ground that in final assessment, demands are likely to be confirmed in case deposits already made for current year by assessee are sufficient.  (WP No. 2036 of 2019 dt. 3-9-2019) (A.Y.  2016-17)