S.226: Collection and recovery – Modes of recovery –Pendency of appeal before CIT(A) – CIT(A) is directed to hear the appeal with on four weeks from the date of the receipt of an authenticated copy of the order- Stay proceedings were stayed . [ S. 179, 226(3) ]
Teleperformance BPO Holdings Pvt Ltd v ACIT ( Bom) (HC) ( UR)