https://www.taxtmi.com/caselaws?id=7221 Relief against default under section 45 of the Income-tax Act, 1922, read with its proviso, and section 220(6) of the Income-tax Act, 1961, was available only while the appeal before the Appellate Assistant Commissioner remained pending. Once that appellate authority disposed of the appeals, the statutory basis for directing the Income-tax Officer to treat the assessee as not in default ceased, and such relief could no longer be granted in respect of the disputed tax. The challenge was therefore unsustainable. en-us Thu, 01 Feb 1968 00:00:00 +0530 Mon, 16 Feb 2009 08:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7221 Relief against default under section 45 of the Income-tax Act, 1922, read with its proviso, and section 220(6) of the Income-tax Act, 1961, was available only while the appeal before the Appellate Assistant Commissioner remained pending. Once that appellate authority disposed of the appeals, the statutory basis for directing the Income-tax Officer to treat the assessee as not in default ceased, and such relief could no longer be granted in respect of the disputed tax. The challenge was therefore unsustainable. Case-Laws Income Tax Thu, 01 Feb 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7221