https://www.taxtmi.com/article/detailed?id=1527 Section 220(6) allows the Assessing Officer to treat an assessee as not being in default for amounts in dispute while an appeal is pending, but this discretion must be exercised judicially, with a speaking order and reasons; until such disposal the assessee is not in default and interest or penalty for non-payment of the disputed amount should not be imposed. The AO may grant stay subject to conditions like security, part payment or installments, and may review or withdraw stay if appellate developments or lack of cooperation justify it. en-us Tue, 06 Dec 2011 11:45:23 +0530 Tue, 06 Dec 2011 11:45:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1527 Section 220(6) allows the Assessing Officer to treat an assessee as not being in default for amounts in dispute while an appeal is pending, but this discretion must be exercised judicially, with a speaking order and reasons; until such disposal the assessee is not in default and interest or penalty for non-payment of the disputed amount should not be imposed. The AO may grant stay subject to conditions like security, part payment or installments, and may review or withdraw stay if appellate developments or lack of cooperation justify it. Articles Income Tax Tue, 06 Dec 2011 11:45:23 +0530 https://www.taxtmi.com/article/detailed?id=1527