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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Assessing Officer's Discretion on Disputed Tax Defaults u/s 220(6) Explained; Refer to Instruction No. 1362 and Circular No. 530.</h1> An assessing officer (A.O.) has the discretion under Section 220(6) of the Income Tax Act to treat an assessee as not in default regarding disputed tax amounts if an appeal is filed and remains unresolved. This discretion is subject to conditions deemed appropriate by the A.O. Guidelines for exercising this discretion were detailed in Instruction No. 1362 and further addressed in Circular No. 530. Instruction No. 1362 remains applicable for issues not covered by Circular No. 530. This information is intended to inform officers about the government's approach to handling disputed tax recoveries.
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