Allowing the petition the Court held that , no coercive steps should be taken towards recovery of alleged liability pursuant to impugned notice issued under S. 226(3), till expiry of period of limitation for filing an appeal against order passed by CIT(A) ( AY.2011-12)
Kalaignar TV (P.) Ltd. v. ACIT (2018) 256 Taxman 49 (Mad)(HC)
S. 226 : Collection and recovery – Modes of recovery – No coercive steps should be taken for recovery of outstanding tax demand, till expiry of period of limitation for filing an appeal.[ S.253 ]