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
Income Tax Officer, Ward 1(1), Cuttack vide Orders
under Section 220(6) of the Income Tax Act, 1961, the
writ petition is filed ... Commissioner of Income Tax (Appeals) on 27.04.2023
and moved petition under Section 220(6) of the IT Act
before the Assessing Officer for stay
recording her statement. Pursuant
to the transfer order dated 29.06.2021 under Section 127 of the Act the
Signature Not Verified
Signed By:PRADEEP ... decided by the respondent
no.1 vide order dated 11.06.2025 under Section 220(6) of the Act wherein
the stay of 80% of the demand
preferred before it, the Hon'ble Supreme Court held
as follows:
6. ...................... The right of appeal is a substantive right and the questions ... application when an appeal is
pending before the Appellate Tribunal under Section 220(6) and it is only at the
earlier stage of appeal before
penalty show cause notice under Section 274 read with section
271AAC(1) of the IT Act has also been issued.
10. Aggrieved, the Petitioner ... assessee's application is perused. As per provision for section
220(6) of IT. Act, 1961 r.w. Board's Instruction on stay
terms. The assessee is also at liberty to seek remedy under
Section 220(6) of the Income Tax Act.
14.With the aforesaid liberty
under
Section 143(3) read with Section 144B of the Income Tax Act, 1961,
treating certain Bank deposits as unexplained income under Section ... condonation for delay, and
also for stay of the demand under Section 220(6) . In the meantime,
Page 4 of 9
2025:MLHC
under
Section 143(3) read with Section 144B of the Income Tax Act, 1961,
treating certain Bank deposits as unexplained income under Section ... condonation for delay, and
also for stay of the demand under Section 220(6) . In the meantime,
Page 4 of 9
2025:MLHC
respondent.
2. The impugned order has been passed purportedly under Section 220(6)
2/8
https://www.mhc.tn.gov.in/judis ( Uploaded ... before the CIT (A). The Petitioner also filed an application under
Section 220(6) of the Act seeking stay of the recovery proceedings
filed a correction statement which had been processed on 1.1.2020 and
6
ITA No.464 /LKW/2024
A.Y. 2013-14
Jamuna Devi Naresh Chandra ... discovered that the
earlier demand had been reiterated and interest under section 220(6) been levied
that the appeal before
