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of <h1>CBDT Updates ITO Powers u/s 220(6) for Handling Disputed Tax Amounts During Appeals, Emphasizing Written Decisions.</h1> The circular issued by the Central Board of Direct Taxes (CBDT) revises the instructions regarding the powers of Income Tax Officers (ITOs) under Section 220(6) of the Income Tax Act. It allows ITOs to treat an assessee as not being in default for disputed tax amounts during an appeal, without using the term 'stay.' ITOs must consider factors like the nature of the dispute, previous favorable decisions for the assessee, and conflicting legal interpretations. Conditions may be imposed, such as requiring security or partial payments. The instructions emphasize written communication of decisions and periodic reviews to ensure compliance.
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