Section 179 of Income Tax Act, 1961— Recovery of Tax— The assessee through writ application challenged the impugned show-cause notice and impugned passed under Section 179 of IT Act, 1961 and also the auction sale conducted under second schedule of the Income Tax Act, 1961 before the High Court. The petitioner further prayed for grant status quo qua properties depicted in the impugned auction Sale Notice dated 23.12.2019. However, High Court rejected the said writ application. Thus, assessee approached Supreme Court. Supreme Court allowed Application for extension of time till 31.07.2020.—GAURAVBHAI HARGOVINDBHAI DAVE vs. TRO.[2020] 26 ITCD Online 047 (SC)