https://www.taxtmi.com/circulars?id=9086 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. en-us Tue, 21 Jun 1977 00:00:00 +0530 Thu, 02 Jun 2011 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9086 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. Circulars Income Tax Tue, 21 Jun 1977 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9086