Sec. 220 & 246A of the Income-tax Act, 1961 - Collection & recovery of tax - The petitioner challenged the order passed by the respondents mandating the petitioner to pay 20% of the disputed demand of Income Tax in respect of assessment year 2017-18 in respect to the PAN Number AHFPA4358R and to direct the first respondent to dispose of the appeal filed by the petitioner under section 246A of the Act 1961 challenging the order passed under section 143(3) of the Act by forbearing the respondents from insisting the petitioner to remit 20% of the disputed demand of Income Tax in respect of assessment year 2017-18. Writ Petition is partly allowed and the impugned order, directing the petitioner to pay 20% of the disputed demanded amount to respondents in respect of the assessment year 2017-18 is set aside. The petitioner is directed to remit a sum of Rs. 2,00,000/- within a period of 15 days from the date of receipt of a copy of the order. - SURESH ANURADHA V/s CIT - [2020] 270 TAXMAN 124 (MAD)