Section 220 of the Income Tax Act, 1961 — Collection and Recovery of tax — Petitioner filed appeals before Commissioner (A) as also applications for condonation of delay in filing appeal as also stay on assessment orders and offered to deposit 10 percent of tax demand, revenue was to be directed to not to recover further tax amount until disposal of applications for condonation of delay — Hi Care Gloves P. Ltd. vs. Deputy Commissioner of income tax [2019] 267 Taxman 42 (Kerala)