1. The petitioner herein an Agency of the State Government is challenging the order of the third respondent-Income Tax Officer in recovering the tax assessed by him for the assessment years 2010-11, 2011-12, 2012-13, 2013-14 and 2015-16 by letter dated 28.03.2018 vide F. No. PAN-AABAN0989K/226(3)/ITO-W-1/2017-18 which is at Annexure-A and vide letter bearing F. No. 226(3)/ITO/W-1/BIDAR/17-18 which is at Annexure-B in recovering a sum of Rs.16,95,48,869/- from the account of the petitioner maintained with the fourth respondent Axis Bank Limited, Bidar Branch which according to them is in excess of 20% upper limit permissible under the cases where the appeals are filed against the confirmation order of assessment passed by the Commissioner of Income Tax (Appeals) under Section 253 of the Income Tax Act in confirming the assessment order under Section 143 read with Section 147 of the Income Tax Act (Hereinafter, referred to as ‘the Act’ ).

2. Brief facts leading to these writ petitions are as under:

Petitioner herein is a development agency constituted by the State Government for development of Bidar District and the same is headed by the Deputy Commissioner of Bidar as its Chairman. It is stated that the revenue generated to the said organization is assessed to income tax by the third respondent-Income Tax Officer under Section 143 Read with Section 147 of the Act. The petitioner would state that, for the assessment years 2010-11 to 2013-14 and 2015-16 two separate orders were passed on 22.02.2016 and 07.03.2016. The said order of assessment was subjected to challenge by the petitioner herein belatedly by filing a revision under Section 264 of the Act before the Commissioner of Income Tax (Appeals). The appeal came to be allowed by order dated 29.12.2016 in setting aside the assessment order passed by the third respondent and remanding the same for reassessment. The said remanded matter was taken up for assessment by the third respondent and separate order came to be passed by him on 28.12.2017. The same was subject matter of appeal before the Commissioner of Income Tax (Appeals) under Section 248 of the Act, which came to be decided by order dated 19.03.2018 passed under Section 250 of the Act. The petitioner would submit that, it has taken up the said order in challenge before the Income Tax Appellate Authority by filing an appeal on 29.05.2018.

3. Their grievance is that though an order of accepting the assessment of the third respondent was passed by the second respondent Commissioner of Income Tax (Appeals) on 19.03.2018, the same was communicated to them on 27.03.2018. It is stated that an appeal is provided under the Act to challenge the correctness or otherwise of the order of the second respondent. The time stipulated for filing of the appeal is 60 days from the date of communication of the order. According to petitioner even before the same could be taken up in the appeal, the confirmation order passed by the second respondent is given effect to. The respondent is said to have attached the amount standing in the account of the petitioner with fourth respondent Bank by issuing notice dated 28.03.2018. Consequently an amount of Rs.24,10,15,782/- is recovered as against 15% and 40% which are required to be recovered as against order of each assessment year in accordance with the rules governing for payment of statutory deposit to maintain the appeal. According to the petitioner the said amount would be in a range of Rs.7,64,38,411/-. Thereby indicating that the third respondent has high handedly collected an excessive amount of Rs.16,45,77,371/-. Thereby causing hurdle to day-to-day functioning of the petitioner, inasmuch, as the petitioner rendering the institution to the level of not having funds to pay the salary of its employees and to take up development activities for which the said income is generated through Government schemes.

4. The sum and substance of the dispute in this writ petition is whether the third r