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 to stay the demand, was rejected by the Appellate Authority. Notwithstanding the same, the appellant in order to prove its bona fide, had already paid Rs.25,00,000/ along with a letter dated 02.12.2021 to the Assistant Commissioner of Income Tax, Coimbatore, with an undertaking to pay a sum of Rs.10,00,000/- every month till the disposal of the appeal or the time required to pay 20% of the disputed demand, which request was not considered. The learned Judge also, without considering the plight of the appellant, directed them to pay a huge sum of Rs.30,00,000/- every month until the amount of Rs.2,98,81,885/- being 20% of the disputed demand, is paid. Thus, the learned counsel submitted that the order of the learned Judge would put the appellant in huge financial trouble and thereby affect the cash flow and livelihood of the entire cluster of farms, whose livelihood depend on the appellant and hence, the same has to be set aside.
