Writ to evade payment of statutory deposit during pendency of statutory appeal not permissible

Vizovolie Nyekha Vs Union of India And 4 Ors (Gauhati High Court) Gauhati High Court held that taking recourse to writ petition during pendency of statutory appeal to evade payment of statutory deposit is not permissible. Accordingly, petitioner directed to apply to Commissioner(A) with good and sufficient reason to evade statutory deposit. Facts- This writ petition is directed against the Assessment Order dated 31.03.2022, whereby for the Assessment Year 2015-2016, proceedings initiated u/s. 147 pursuant to issuance of notice u/s. 148 of the Income Tax Act the assessment was completed by the ...