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2019 (9) TMI 1719 - HC - Income TaxHigh pitched assessment - Entitlement to waive off the pre-deposit of 20% of the assessed tax liability - as contented assessment was calculated which is 78 times higher - HELD THAT:- The perusal of the assessment order would show that the detailed discussion has been made and it is out come after the seizure was made and the various documents were seized. The petitioner contended that the assessment has been made high pitched which is 78 times more. The Assessment Officer justifies the same in the order, which is of course subject matter of adjudication before the first appeal pending before the Commissioner, Income Tax (Appeals). In view of the facts of the case, we are not inclined to allow the application for interim relief. Accordingly, the same is rejected. Petitioner shall be at liberty to make request before the Assessment Officer for relaxation, which the Assessment Officer may decide in the facts & situation of this case.
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