(6)Where an assessee has presented an appeal under section 23, ] [Substituted by Act 46 of 1964, Section 28, for Section 31 (w.e.f. 1.4.1965). ] [or section 23-A] [ Inserted by Act 10 of 2000, Section 74 (w.e.f. 1.6.2000).][, the ] [Substituted by Act 46 of 1964, Section 28, for Section 31 (w.e.f. 1.4.1965). ][Assessing Officer] [ Substituted by Act 4 of 1988, Section 127, for " Wealth-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.
