TMI Blog2022 (4) TMI 987X X X X Extracts X X X X X X X X Extracts X X X X ..... to pay 50% of the tax demand, i.e., 50% of ₹ 1,70,25,921/-, approximately ₹ 85,00,000/- within a time frame on condition that, one out of the three Banks viz., ICICI Bank, Shevapet Branch, Salem, State Bank of India, Tolstoy Marg, New Delhi and Axis Bank, Worli Branch, Mumbai, if attachment made in Axis Bank, Worli Branch, Mumbai can be lifted for the period of two weeks enabling the petitioner to pay this ₹ 85,00,000/-, that could be a workable arrangement, based on which, the petitioner can approach the Appellate Authority challenging all these impugned assessment orders by filing regular appeal, where, the pre-deposit conditions can be waived in view of the payment of the 50% of the amount now is directed to be paid by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orders have been challenged in these writ petitions. The reason for the belated filing of these writ petitions challenging the assessment orders without even going before the Appellate Authority is that, there has been an order of attachment passed by the authorities of the three Bank accounts of the petitioner assessee and that is the reason why the petitioner has now come forward to file these writ petitions challenging the assessment orders which have admittedly been served on him in February, 2020. 3. At the threshold, this Court was of the view that, since there is no single plausible reason available for the petitioner assessee to challenge these orders before this Court as the petitioner could have filed an appeal before the Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nment Pleader appearing for respondents 1 to 3 would submit that, since the total due payable by the petitioner including the penalty and interest comes to ₹ 4,01,95,166/-, out of which, insofar as the assessment year 2009- 2010, the issue has been separately dealt with in a separate writ petition, which is also pending before this Court. Therefore, deducting the said amount of ₹ 44,189/- which is the due payable by the petitioner towards the Revenue for the assessment year 2009-2010, entire remaining amount shall be taken into account for the purpose of making this interim arrangement of paying 50% as a condition precedent. 7. The learned counsel for the petitioner would also submit that, in order to enable the petitioner to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of two weeks enabling the petitioner to pay this ₹ 85,00,000/-, that could be a workable arrangement, based on which, the petitioner can approach the Appellate Authority challenging all these impugned assessment orders by filing regular appeal, where, the pre-deposit conditions can be waived in view of the payment of the 50% of the amount now is directed to be paid by virtue of this order of the Court. 11. In view of the aforestated, this Court is inclined to dispose of all these writ petitions with the following orders: (i) That the respondents are hereby directed to lift the attachment made against the petitioner's account lying at Axis Bank, Worli Branch, Mumbai forthwith. On such lifting of attachment, the petitioner sh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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