https://www.taxtmi.com/circulars?id=9370 The ITO's discretion under section 220(6) permits treating an assessee as not being in default for disputed amounts while an appeal is pending; this is not a stay of demand and must be recorded in writing. The ITO must assess the legal and factual nature of disputed points, may impose conditions such as security, interim payments and an undertaking to cooperate, and should reserve a right to review the order to ensure compliance. Monitoring, withdrawal for breach, adjustment of refunds, higher approvals in certain cases, notification of significant stayed demands and application to other direct taxes are required procedural measures. en-us Wed, 15 Oct 1980 00:00:00 +0530 Sat, 04 Jun 2011 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9370 The ITO's discretion under section 220(6) permits treating an assessee as not being in default for disputed amounts while an appeal is pending; this is not a stay of demand and must be recorded in writing. The ITO must assess the legal and factual nature of disputed points, may impose conditions such as security, interim payments and an undertaking to cooperate, and should reserve a right to review the order to ensure compliance. Monitoring, withdrawal for breach, adjustment of refunds, higher approvals in certain cases, notification of significant stayed demands and application to other direct taxes are required procedural measures. Circulars Income Tax Wed, 15 Oct 1980 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9370