Sec. 220 of Income Tax Act, 1961— Recovery - Since, the petitioner has invoked the discretionary extraordinary writ jurisdiction, the petitioner was expected to approach the Court with clean hands, which, unfortunately, is completely lacking in the case of petitioner. Therefore, High Court declined to exercise discretionary writ jurisdiction in favour of such a petitioner. Accordingly, writ petition dismissed with costs quantified at Rs. 5 lakhs to be paid to the Delhi High Court Advocates’ Welfare Trust. - INDUS TOWERS LTD. V/s ASSTT. CIT - [2020] 315 CTR 201 (DELHI)