Assessee, an educational institution received certain amount as donation by a cheque from a donor.  Assessing Officer imposed  penalty under section 271DA for violation of section 269 ST.  He also attached bank account of assessee. Assessee against penalty order filed an appeal before Commissioner (Appeals), which was still pending. On writ  seeking directions to Assessing Officer to lift attachment of its bank account. Court directed the assessee  to remit a certain amount as a condition for raising attachment of its bank account and upon receipt of said amount attachment order shall stand raised and assessee shall be free to operate its bank account.