Interim protection despite appellate remedy: High Court stayed the order, ordered partial deposit, and lifted bank account attachment.

Where an appellate remedy was available, the Bombay High Court nevertheless entertained the petition at the interim stage and granted limited protection. The court stayed the impugned order until the next date, but made relief conditional on deposit of 10% of the tax demand. It also directed lifting of the attachment of the specified bank accounts, thereby providing interim relief against both the order and the freezing measures pending further consideration.

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Issues: Whether the Petition could be entertained despite the availability of an appellate remedy, and whether interim protection could be granted against the impugned order and the freezing of the Petitioner's bank accounts.

Outcome: The Petition was entertained at the interim stage, conditional protection was granted on deposit of 10% of the tax demand, the impugned order was stayed till the next date, and the attachment of the specified bank accounts was directed to be lifted.

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