The petitioner has approached this Court aggrieved by the action of the respondent Income Tax Department in recovering an amount of Rs.39,35,313/from the savings account of the petitioner towards a tax liability confirmed against the petitioner for the assessment years 2011-2012 and 2012-2013 under the Income Tax Act. The facts in the Writ Petition would reveal that against the assessments for the said years, the petitioner had preferred appeals before the 2nd respondent Appellate Authority. In the stay application that was filed along with Appeal, for the assessment year 2011-2012 the Appellate Authority directed the petitioner to pay 15% of the confirmed demand by an order dated 29.12.2016. The said amount of Rs.8,47,278/- had to be paid by the petitioner in three monthly instalments. As against this, the petitioner could effect a payment of only Rs.6,14,860/- leaving a balance of Rs.2,32,418/- as defaulted. Similarly, for the assessment year 2012-2013 by an order dated 11.01.2018 passed by the Assessing Authority, in an application under Section 220(2) of the Income Tax Act, the petitioner was required to pay an amount of Rs.12,98,710/- within six months from the date of the order. As against this, the petitioner paid an amount of Rs.6,75,000/leaving a balance of Rs.6,22,091/- as defaulted. On finding that the petitioner had not complied with the conditions for stay against recovery,, the respondent Income Tax Authority proceeded to recover the entire tax demand confirmed against the petitioner from its Bank account. It is the said action of the Department that is impugned in these proceedings.
