penalty.
On an application made before the assessing officer under section
220(6) , by an order dated 7 August 2012, the application for stay ... evaluation of the merits of the case.
The assessing officer under Section 220(6) is duty bound while
exercising his discretion to apply his mind
Section 156 of the Act.
(e) Pursuant to the said demand notice, the petitioner filed a stay petition before the respondent under Section 220(6 ... issued under Section 156 of the Act. The petitioner filed a stay petition before the respondent under Section 220(6
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
order as
condition precedent to consider an application for
stay under Section 220(6) of the Income Tax Act,
1961 and an order dated 13th ... quashed and set aside the order passed in an
application under Section 220(6) of the said Act, as it
does not contain any reasons
petitioner is aggrieved by the order passed under
Section 220(6) of the Income Tax Act, 1961, by the
Assessing Officer, which is evidenced ... Appellate Authority directed the petitioner to approach the
Assessing Officer under Section 220(6) of the Act.
2. Definitely, the assessee could in the circumstance
assessee. At
the same time it is significant that under Section 220 (6) the power
of stay by treating the assessee as not being ... with a statutory power as is contained in
Section 220 (6) which is confined only to the stage of pendency of an
appeal before
under Section 264 of the
Income Tax Act, 1961 refusing to interfere with the
order passed by the Assessing Authority under
Section 220 (6 ... said appeal, the
assessee approached the Assessing Officer under
Section 220(6) of the said Act for treating it as non-
defaulter in respect
order dated
22nd July, 2013 passed by the Assessing Authority
under Section 220(6) of the Income Tax Act, 1961.
The return filed ... said appeal, the
petitioner invoked the provisions contained under
Section 220 (6) of the said Act by filing an application
before the Assessing Authority
holding the demand in
abeyance under Section 220(6) has been rejected.
::: Downloaded on - 09/06/2013 19:42:50 :::
PNP 2/14 WPL523 ... pending.
7. On 17 January 2013 the trusts filed applications under Section 220(6) for
holding recovery in abeyance. The First Respondent on 20 February
thereafter failed to liquidate the
balance. Lastly it is contended that Section 226 (3) of
the said Act permits the Assessing Officer to pass ... stay of the demand nor has
approached the Assessing Authority under Section
220 (6) of the said Act to treat him as non-defaulter.
Amidst
