Attachments were conditionally revoked upon 20% payment, subject to ITAT appeals being filed within fifteen days.

The petitioner cooperative society challenged appellate orders rejecting its tax appeals on merits for different assessment years. In some matters, the Income Tax Appellate Tribunal had earlier remanded the cases to the appellate authority for reconsideration, after which the impugned orders were issued.

The petitioner sought, among other reliefs, to set aside the appellate orders and lift attachments affecting its bank accounts. It offered to remit 20% of the tax demand under each order as a condition for stay.

Whether the High Court should interfere, in exercise of judicial review, with the appellate orders rejecting the petitioner’s appeals on merits.

Whether the attachment orders should be revoked pending the petitioner’s appeals before the Income Tax Appellate Tribunal, and on what conditions.

The Court identified no specific statutory provision or judicial precedent as the basis for its decision.

It addressed the matter under its judicial-review jurisdiction, declined to interfere with appellate orders issued on merits, and granted conditional relief concerning the attachments.

The Court noted that the challenged orders had been made on merits and, in some cases, followed remand by the Tribunal for reconsideration. It therefore found no basis to interfere in judicial review.

However, taking account of the asserted effect of the attachments on the society’s activities and the petitioner’s undertaking to pay 20% of each tax demand, the Court ordered that the attachments be revoked if payment was made within one week of receipt of the order. The relief was also conditional on filing appeals before the Tribunal within fifteen days.

The attachments were to stand revoked upon payment of 20% of the tax demand under each order within one week of receipt of the judgment; the Department retained the right to reissue attachments upon default. The revocation was subject to the outcome of the Tribunal appeals, which had to be filed within fifteen days.

The Tribunal was requested to endeavour to dispose of them within nine months of filing.