1996 (2) TMI 97

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....2 assessment order, filed an appeal with the third respondent in exhibit P-3 on April 5, 1995, and also filed a stay petition exhibit P-3(a) for stay of the recovery of the amount of tax covered by exhibit P-2. It is now stated that the petitioner later on April 10, 1995, filed exhibit P-4 before the Commissioner of Income-tax, Ernakulam, purporting to be a petition under sub-section (6) of sectio....

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..... It is not in dispute that the petitioner filed a petition under sub-section (6) of section 220 requesting the Commissioner of Income-tax not to treat him as a defaulter and on that request exhibit P-5 came to be passed. A reading of sub-section (6) of section 220 will show that the discretion to be exercised under the said sub-section can only be exercised by the Assessing Officer and not by the....