On writ the court held  that the Assistant Commissioner while considering the request made by the assessee for waiver of pre-deposit of 20 per cent. of the assessed tax liability under section 220(6) of the Act had granted instalment facility to the assessee to deposit Rs.30,73,524 per month which was payable before the 15th of every month starting July, 2023 till March, 2024 and the Principal Commissioner had reduced the instalment amounting to Rs. 13,85,000 for 20 months till such instalment reached 20 per cent. of the total tax liability amounting to Rs.13,84,43,552 or till the disposal of the appeal by the Commissioner (Appeals) whichever was earlier. From the record it was clear that the Departmental-authorities had considered the grievances of the assessee by granting monthly instalment of Rs. 13,85,000 from December, 2023 and the record of the case would clearly demonstrate that the assessee had not submitted his genuine hardship at the time of filing of the application under section 220(6) of the Act before the Assistant Commissioner or before Principal Commissioner or before the court. The assessment order for the assessment year 2018-2019 was passed on March 28, 2023 and more than ten months had been lapsed, but the assessee had not filed an application for stay before the Commissioner (Appeals), who is empowered under section 246 of the Act to waive the pre-deposit of 20 per cent. The order was valid.(AY. 2018-19)