ORDER

Rajiv Shakdher, J. - This is a writ petition directed against the order dated 28.04.2020, passed by the respondents-revenue under Section 241A of the Income Tax Act, 1961 [in short =the Act'], concerning the assessment year (AY) 2018-2019.

2. This is a second round of litigation for the petitioner-assessee.

3. In the first round, the petitioner-assessee approached this Court with a similar grievance i.e., that its refunds for AYs 2016-2017, 2017-2018 and 2018-2019 had been withheld for legal cause.

3.1. To agitate its grievance, the petitioner-assessee had filed three writ petitions qua each of the aforementioned assessment years i.e. W.P.(C) No. 10373/2019; W.P.(C) No. 10374/2019 and W.P.(C) No. 10375/2019.

3.2. These writ petitions were disposed of by a coordinate bench of this Court, via a common judgment dated 18.02.2020. The Court, while disposing of the writ petitions, had issued the following operative directions:

" 19. In absence of any cogent reasons justifying withholding of the refund due to the petitioner under Section 143(1) for AY 2017-18, 2018-19, we find that the proposal as well as the approval granted by Principal Commissioner of Income Tax lacks consideration of