Section 143, read with section 244A, of the Income-tax Act, 1961 – Assessment year 2018-19 – Assessment – General – Assessee filed a loss return of income and sought refund of excess amount paid as tax in view of tax deduction at source done by assessee’s customers – Since return of income was not processed despite various letters assessee filed writ petition seeking directions to Assessing Officer to process return and refund amount due to assessee – Whether since there was no reason forthcoming from revenue as to why delay occured in processing refund claim of assessee and undue hardship was being suffered by assessee only because tax authorities were not discharging their duties, tax authorities were to be directed to process return of income as expeditiously as possible and pay refund to assessee if any due – Held, yes [Para 6]