Tribunal held that ; it is a question of confinement of a person in jail due to non-payment of tax dues. Since the recovery of outstanding dues has been stayed except deposit of specified amount, the TRO is ordered to arrange for release of the assessee immediately on deposit of said amount. Income Tax Authorities are directed to promptly do the necessary formalities including issue of release warrant to the Jail officials on compliance of the directions of the Tribunal. Considering the facts and circumstances of the case, the appeals of the assessee are directed to be heard out of turn on priority basis and is fixed for hearing on 30.8.2018.
Copy of the order be promptly supplied to the parties. Order pronounced in the Open Court.( SA. Nos. 43 , 44-Chd-2018 in ITA Nos. 498, 499-Chd/2015, dt. 24.08.2018)(AY. 2007-08,2008-09)

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