Exercise of discretion under section 220(6) of the Income-tax Act, 1961, to treat the assessee as not being in default in respect of the amounts disputed in first appeal pending before the Deputy Commissioner (Appeals)/Commissioner (Appeals)

Exercise of discretion under section 220(6) of the Income-tax Act, 1961, to treat the assessee as not being in default in respect of the amounts disputed in first appeal pending before the Deputy Commissioner (Appeals)/Commissioner (Appeals) https://www.taxtmi.com/circulars?id=5006 Assessing Officer discretion is to be exercised by considering all relevant factors bearing on a tax demand and by communicating the decision to the assessee in the form of a speaking order; this applies to deciding whether to treat an assessee as not in default for amounts disputed in first appeal. en-us Wed, 16 Jan 1991 00:00:00 +0530 Fri, 08 Aug 2008 14:32:00 +0530 TaxTMI RSS Generator Exercise of discretion under section 220(6) of the Income-tax Act, 1961, to treat the assessee as not being in default in respect of the amounts disputed in first appeal pending before the Deputy Commissioner (Appeals)/Commissioner (Appeals) https://www.taxtmi.com/circulars?id=5006 Assessing Officer discretion is to be exercised by considering all relevant factors bearing on a tax demand and by communicating the decision to the assessee in the form of a speaking order; this applies to deciding whether to treat an assessee as not in default for amounts disputed in first appeal. Circulars Income Tax Wed, 16 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5006