Sec. 220 of the Income-tax Act, 1961 — Collection and recovery of tax—Additional time for depositing tax was granted as properties are under attachment, and naturally it would be difficult for the petitioner to raise funds for payment of substantial taxes. In such a situation, except for granting additional time for depositing the tax, no further relief would be necessary. SLP of the assessee dismissed. - KARMVIR BUILDERS V/s PR. CIT - [2020] 269 TAXMAN 045 (SC)