Section 241A of the Income Tax Act, 1961— Refund — Merely because a notice has been issued under section 143(2), it is not a sufficient ground to withhold refund under section 241A and the order denying refund on this ground alone would be Ironic. AO has completely misunderstood the refund mechanism and the import of section 241A. two weeks time is granted to the respondents to consider the aspect whether the amount found due to be refunded or any part thereof is liable to be withheld under section 241A—Maple Logistics P. Ltd. vs. Principal Chief Commissioner of Income tax [2020] 312 CTR (Delhi) 141