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 ... incorporate the provision of Sections 253 and 254 of
the Act from the purview of Section 220(6) , in other
words, provision of Section 220
whereunder 2nd
respondent in exercise of power under Sub-Section (6) of
Section 220 of the Income Tax Act, 1961 (hereinafter referred ... initiate
recovery proceedings against assessee and as such, an
application under Section 220 (6) of the Act, 1961 was filed
on 28.03.2013 vide Annexure
demand is illegal and arbitrary and
contrary to the scheme of Section 220(6) of the Income Tax Act,
1961 (for short ... directed and the discretion granted to the
Assessing officer under Section 220(6) of the I.T.Act ought to be
exercised in a fair
High Court, their Lordships stated at para-8 as follows:
"8. Section 255(5) of the Act does empower the Appellate Tribunal to regulate ... ancillary to its appellate jurisdiction. This is particularly so when Section 220(6) deals expressly with a situation when an appeal is pending before
arrears in appeal
38
as per the provisions of section 220(6) of the I.T Act in
the interest of justice
claiming
-3-
exemption under Section 11 of the Act for the
assessment year 2015-16. A survey was conducted
under Section 133A ... Appeals], Bengaluru.
-4-
Further the petitioner has filed stay application under
Section 220 [6] of the Act before the respondent No.1
requesting to keep
interest demanded.
Simultaneously, petitioner also moved an application
under Section 220(6) of the Act for stay of the demand
before the Assessing Officer. These ... order passed by first respondent in
exercise of the power under Section
220(6) of the Act dated 24.03.2015
(Annexure-T in both petitions) would
assessee. Even under Section 220(2) if the amount specified in the notice of demand issued under Section 156 is not paid then the assessee ... interest is not unreasonable but is in fact blended with equity.
6. Section 220 refers to any amount payable in accordance with the notice
under
Section 143(3) of the IT Act. Based on which, respondent
No.1 issued the demand notice dated 26.09.2022 under
Section ... Commissioner of Income Tax (Appeals). The
petitioner filed the application under Section 220(6) of the IT
Act on 26.10.2022 seeking stay of the demand
event, the petitioner can file for interim
protection against recovery under Section
220(6) of the Act of 1961 and the
petitioner would only ... dispute continuing over disallowance under
Section 80P , the immediate liability would be limited
given the provisions of Section 220(6
