Stay of tax collection pending appeal where assessment greatly exceeds return and recovery would cause hardship. Collection of tax under dispute should be held in abeyance pending first appeal where assessed income substantially exceeds returned income or where substantial points of dispute make recovery likely to cause hardship. The ITO may pass orders under section 220(6) in ordinary cases, but where additions follow directions of the Inspecting Assistant Commissioner the ITO must obtain prior administrative approval of that officer. Commissioners must ensure prompt disposal of such appeals to avoid arrears; the ITO's discretion in other suitable cases remains unaffected.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Stay of tax collection pending appeal where assessment greatly exceeds return and recovery would cause hardship.
Collection of tax under dispute should be held in abeyance pending first appeal where assessed income substantially exceeds returned income or where substantial points of dispute make recovery likely to cause hardship. The ITO may pass orders under section 220(6) in ordinary cases, but where additions follow directions of the Inspecting Assistant Commissioner the ITO must obtain prior administrative approval of that officer. Commissioners must ensure prompt disposal of such appeals to avoid arrears; the ITO's discretion in other suitable cases remains unaffected.
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