Exercise of discretion under section 220(6) of the Income-tax Act, 1961, to treat the assessee as not being in default in respect of the amounts disputed in first appeal pending before Deputy Commissioner Appeals)/Commissioner of Income-tax (Appeals)

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....as not being in default in respect of the amounts disputed in first appeal pending before Deputy Commissioner Appeals)/Commissioner of Income-tax (Appeals) Circular No. 530 Dated 6/3/1989 Under section 220(6) of the Income-tax Act, 1961, where an assessee has presented an appeal under section 246 of the Act before the Deputy Commissioner (Appeals) or the Commissioner (Appeals), the Assessing Of....

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....ions: (i) the demand in dispute has arisen because the Assessing Officer had adopted an interpretation of law in respect of which there exists conflicting decisions of one or more High Courts or the High Court of jurisdiction has adopted a contrary interpretation but the Department has not accepted that judgment, or (ii) the demand in dispute relates to issues that have been decided in favour of....