(6)Where an assessee has presented an appeal under section 246 [or section 246-A] [ Inserted by Act 10 of 2000, Section 62 (w.e.f. 1.6.2000).] the [Assessing Officer] [ Substituted by Act 4 of 1988, Section 2, for " Income-tax Officer" (w.e.f. 1.4.1988).] may, in his discretion, and subject to such conditions as he may think fit to impose in the circumstances of the case, treat the assessee as not being in default in respect of the amount in dispute in the appeal, even though the time for payment has expired, as long as such appeal remains undisposed of.
