2022 (5) TMI 55

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....llows: "To issue a writ of Certiorarified Mandamus calling for the records of the respondent contained in its order dated 17.09.2021 bearing DIN & Letter No.ITBA/COM/F/17/2021-2022/1035676709 (1) issued under section 220(6) of the Income Tax Act, 1961 and all proceedings in furtherance thereof, and to quash the same as arbitrary, illegal and unjust and to consequently forbear the respondent and/or any of its subordinates, agents, representatives or any other person claiming under/through the respondent from in any manner taking any steps towards the recovery of any demand made pursuant to the assessment order passed by the respondent bearing DIN: ITBA/AST/S/143(3)/2021- 2022/1032276622(1) passed under section 143(3) read with Secti....

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....ations. No costs. Consequently, connected Writ Miscellaneous Petitions are closed." 4.It is the contentions of the learned counsel for the appellant that the respondent passed the assessment order dated 07.04.2021 under section 143(3) r/w 143(3A) & 143(3B) of the Income Tax Act, making addition of Rs.13.67 crores twice, resulting in very huge demand on the appellant; further, the assessment order is in violation of section 144B of the Act; and hence, the same is void and non-est in law. The learned counsel further submitted that when the assessment order suffers from patent illegality and is liable to be quashed, the question of pre-deposit by the assessee, does not arise. However, by order dated 17.09.2021, the request of the appellant ....

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....for stay of demand filed by the appellant /assessee for the assessment year 2018-19 and directing to pay at least Rs.2,98,81,885/- being 20% of the total demand amounting to Rs.14,94,09,424/- within 15 days from the date of receipt of the order to consider for stay of collection of remaining demand. Taking note of the plea of the appellant, the learned Judge granted interim protection with respect to attachment of the bank accounts of the appellant, subject to the condition that the appellant shall pay Rs.30,00,000/- per month till the amount is paid and the first instalment and the first instalment shall commence on 05.01.2022; and only after the appellant pays the entire amount, the appeal shall be taken up for final hearing. Being dissat....