Income tax arrears

seniors/friends.  

One assessee has admitted additions during 143[2] asst and tax impact with 271 [1][c] penalty and interest is nealy 25 lakhs.  the order of asst was recd. by him during oct 2011.  No appeal is filed. now the file is with TRO who issue summons to the assessee.  Assessee is having very little means to pay off the dues.  

The querry is

01 Whether an appeal is possible at this state before CIT [A]

02 Can move to High Court ? if so under what grounds?

03 any other remeady to nullify / reduce the demand of Tax

Thanks

Ganeshan