The AO disallowed the expenses u\/s 60 , 63 of the Act and raised the demand on the assessee. The appeal is pending before the CIT (A) . The\u00a0 AO issued garnishee notices to the Directors\u00a0 u\/s 179 of the Act . When the appeal was pending the revenue issued\u00a0 notice u\/s 179 of the Act to the Directors . On writ the High Court\u00a0 directed the CIT(A) \u00a0hear the appeal with on four weeks\u00a0 from the date of the receipt of an authenticated copy of the order. Stay proceedings were stayed .\u00a0 UTI Mutual Fund v ITO ( 2012) 345 ITR 71 ( Bom) (HC)\u00a0 WPNo. 228 of 2020 dt 24 -01-2020 )<\/p>\n","protected":false},"excerpt":{"rendered":"
S.226: Collection and recovery – Modes of recovery \u2013Pendency of appeal before CIT(A) \u2013 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) ]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9421","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2rX","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9421","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=9421"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9421\/revisions"}],"predecessor-version":[{"id":9422,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9421\/revisions\/9422"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=9421"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=9421"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=9421"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}