also noted here that the petitioner had filed an
application under Section 220(6) of the Act before the Assessing Officer
on 8th November ... assessee has filed
an appeal under Section 246 or Section 246A of the Act. Section 220(6)
of the Act reads as under:-
"(6
enforcement of the tax demand. This application was moved under Section 220(6) of the Act which reads as follows:
220. When tax payable ... Additional Commissioner and, therefore, the application for stay filed under Section 220(6) of the Act could have been heard and disposed of only
petitioner-assessee filed also an application under
Section 220 (3) and 220 (6) of the Act for stay of entire disputed
demand before the Assessing ... grant stay and to
interpret the scope of application under Section 220 (3) / 220 (6) of the
Act and to pass consequential directions thereafter
220(6) of the Income Tax Act, 1961. The said
provision reads as under :
“When tax payable and when assessee
deemed in default...
220.(6 ... under
section 220(3) or section 220(7) ], the
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expression that occurs in the section viz.,
that
respondent to consider the petition filed
under Section 220(3) and 220(6) of the Income Tax Act, 1961 in conformity
with the instructions ... Curt is of the opinion that such powers under sub-section (6)
of Section 220 of the Act also have to be exercised in accordance
petitioner, invited the attention of the court
to sub-section (6) of section 220 of the Act, to submit that the
Assessing Officer has discretion ... Section 220(6) [or under Section 220(3) or Section
220(7) ], the expression that occurs in the section viz.
that he agrees to treat
Income-tax Act, 1961 , much less any violation of section 220(6) of the Act. Mr. Vakil, after repeating the above said facts raised ... notice under dispute. Section 220(6) reads as follows :
" (6) Where an assessee has presented an appeal under section 246 , the Assessing Officer
220 falls in Chapter-XVII.
24. Sub-section (3) of Section 220 reads thus;
"(3) Without prejudice to the provisions contained in
sub- section ... default has been provided in the statute.
27. Sub-section (6) of Section 220 reads thus;
"(6) Where an assessee has presented an appeal
sections 246 and 246A of the Act, we do not find any mention of the order under sub-section (6) of section 220 ... grant stay, but express power has been vested under sub-section (6) of section 220 of the Act on the assessing officer not to treat
order under Section 245 of the IT Act, the appeal
was preferred by him immediately and as per provisions of Section
220(6 ... Section 220(6) of the IT Act, which provide as under, the assessee
cannot be termed as an assessee in default:-
"220 (6) Where
