Pending appeal relief under tax default provisions ends once appellate proceedings are disposed of, leaving no basis for continued protection.

Relief against default under section 45 of the Income-tax Act, 1922, read with its proviso, and section 220(6) of the Income-tax Act, 1961, was available only while the appeal before the Appellate Assistant Commissioner remained pending. Once that appellate authority disposed of the appeals, the statutory basis for directing the Income-tax Officer to treat the assessee as not in default ceased, and such relief could no longer be granted in respect of the disputed tax. The challenge was therefore unsustainable.

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Issues: Whether the Income-tax Officer could continue to treat the petitioner as not being in default under the relevant provisions after the appeals before the Appellate Assistant Commissioner had been disposed of.

Analysis: The power to grant relief against default under section 45 of the Income-tax Act, 1922, read with its proviso, and section 220(6) of the Income-tax Act, 1961, was available only while the appeal before the Appellate Assistant Commissioner was pending. Once that appellate authority disposed of the appeals, the statutory basis for exercising that power came to an end, and the court could no longer direct the Income-tax Officer to treat the petitioner as not in default in respect of the disputed tax. The petitioner's challenge therefore lacked substance.

Conclusion: The request for relief was not sustainable and was decided against the petitioner.

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