Against outstanding demand of approx. 1 crore in respect of tax and penalty, TRO attached one residential property, one commercial property and five bank accounts of assessee. Assessee had made an application for release of attachment over commercial property in order to pay amount of tax to Income-tax department in case of company in which assessee was a director as said company had applied under Direct Tax Vivad se Vishwas Act, 2020. However the revenue has not accepted the request. Writ petition was filed before the High Court. Allowing the petition the Court held that   the value of residential property alone was approx. 3 crores which would be sufficient to clear outstanding demand raised against assessee and if attachment over commercial property would be lifted in order to pay outstanding demand to department, there would not be any prejudice to department as it would be fully secured by continuing attachment over residential property and five bank accounts. Therefore in order to achieve real purpose of resolution scheme and in interest of justice, TRO would be directed to lift attachment over commercial property and release said property to deposit amount of tax payable under resolution scheme.