Allowing the petition the Court held that the assessee has already paid Rs 25.66 crores and the appeal is coming up for hearing the assessee was directed to pay another Rs 10 crores only during the pendency of appeal . Court also made observation that normally this court will not interfere in writ jurisdiction against said interlocutory order passed by the Appellate Authority which is seized the appeal before it however in view of peculiar facts and circumstances the writ was entertained . Refer Flipkart India ( P) Ltd v. CIT (2018) 169 ITD 211 /165 DTR 1 /193 TTJ 266 (Bang) (Trib.) ( AY. 2015-16 )
Flipkart India ( P) Ltd v. UOI (2018) 254 Taxman 79 ( Karn) (HC)
S. 254(2A): Appellate Tribunal –Stay- Court held that the assessee has already paid Rs 25.66 crores and the appeal is coming up for hearing accordingly the assessee was directed to pay another Rs 10 crores only during the pendency of appeal .[ S.254(1) ]