https://www.taxtmi.com/caselaws?id=18372 The discretion under section 220(6) of the Income-tax Act, 1961 lies with the Assessing Officer, so an order by the Commissioner directing payment of part of the demand in instalments was without jurisdiction and was set aside. Because the assessee had filed an appeal and stay petition and recovery had begun before that petition was decided, interim protection was warranted; recovery proceedings were stayed until the stay petition was disposed of, and expeditious disposal was directed. en-us Mon, 26 Feb 1996 00:00:00 +0530 Wed, 30 Sep 2009 14:06:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18372 The discretion under section 220(6) of the Income-tax Act, 1961 lies with the Assessing Officer, so an order by the Commissioner directing payment of part of the demand in instalments was without jurisdiction and was set aside. Because the assessee had filed an appeal and stay petition and recovery had begun before that petition was decided, interim protection was warranted; recovery proceedings were stayed until the stay petition was disposed of, and expeditious disposal was directed. Case-Laws Income Tax Mon, 26 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18372