ORDER :

1. The present petition has been filed by the petitioner under Article 226 of the Constitution of India challenging the order passed by the learned Assistant Commissioner Income Tax, Bilaspur on 03.07.2023 in ITBA/COM/F/17/2023-24/1054092576(1) for the assessment year 2018-2019 (Annexure P/4) by which the learned Assistant Commissioner has rejected the application filed by the petitioner for waiver of pre-deposit of 20% of assessed tax liability under Section 220(6) of the Income Tax Act, however, granted installment facility to the petitioner to deposit Rs. 30,73,524/- per month which is payable before 15th of every month starting July, 2023 till March, 2024. The petitioner has also challenged the order passed by the learned Principal Commissioner of the Income Tax (central), Bhopal dated 11.12.2023 in ITBA/RCV/F/17/2023-24/1058657759(1) whereby the application for stay of demand filed by the petitioner has been rejected and also granted reduced installment facility amounting to Rs. 13,85,000/- payable in 20 months till such installment reaches 20% of the total tax liability amounting to Rs. 13,84,43,552/- or till disposal of the appeal by CIT(Appeals) whichever is earlier.