Asssessing officer may treat the assessee as not in default as long as appeal u/s 246 remains undisposed.

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....d: September 14, 1970 Section(s) Referred: 220(6) Statute: Income - Tax Act, 1961 U/s.220(6) of the I.T.Act when an assessee has presented an appeal before the AAC u/s.246 the ITO may in his discre....

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....sputed demands only. 2. The board desire that all possible steps should be taken for the recovery of undisputed taxes by the ITOs and the assessees should not be allowed to withhold payment of the un....