The Assessing Officer recovered an amount of approximately Rs. 20 lakhs. When the appeal is pending before the CIT(A).On Writ the Court directed the petitioner to file an application before the National Faceless Appeal Centre with in two weeks and the Respondent was directed to decide the same with in four weeks thereafter.
Priti Nanda v. CIT (Appeals) (2022) 446 ITR 513 (Delhi)(HC)
S. 226 : Collection and recovery-Modes of recovery-Pendency of appeal before CIT(A)-Freezing of bank accounts and demand recovered-Directed to file application to expedite hearing before National Faceless Appeal Centre. [S. 246A, Art. 226]