On a writ petition seeking deletion of para 9(iii) of order dated April 21, 2022 in the assessee’s writ petition to the effect that the assessee should not repatriate any money abroad till the next date of hearing without leave of the court (Huawei Telecommunications (India) Co. Pvt. Ltd. v. Dy. CIT (Inv.) (No. 1) (2022) 448 ITR 111 (Delhi)(HC). The court without going into the merits of the contentions raised by the respective parties and on the basis of offer made by the assessee (making it clear it was not to be considered as a precedent in any other proceeding) modified its earlier order dated April 21, 2022 and directed; (i) that in addition to the fixed deposit receipt of Rs.100 crores which was directed to be made by the earlier order dated April 21, 2022, the assessee was to prepare another fixed deposit receipt of Rs. 100 crores which should be renewed automatically from time to time and a photocopy of the fixed deposit receipt should be filed with the Assessing Officer and the bank was also directed to ensure that the assessee or any of its officials or nominees or authorised representatives did not deal with the fixed deposit receipt in any manner. There would be a lien in favour of the Department with respect to both the fixed deposits till conclusion of the assessment proceedings and thereafter the amount would be dealt with in accordance with law and the bank was to issue a letter to the Assessing Officer acknowledging the lien in favour of the Department ; (ii) the respondents not to release any refund to the assessee till the assessment proceedings were completed and thereafter the refund should be dealt with in accordance with law, (iii) the respondents to complete the assessment as expeditiously as possible and the parties would be at liberty to seek a variation of this order in the court, (iv) the assessee not to repatriate any royalty or dividend abroad and would be at liberty to approach this court, in case the need arose, and (v) the assessee to continue to file its monthly statement with the Assessing Officer of “payments received as well as made”. However, the court clarified that this order would come into effect from the date the assessee deposited the additional Rs. 100 crores and upon deposit of the sum, the Assessing Officer was to withdraw the attachment orders and communicate to the parties to whom attachment orders were served.