TMI Blog1970 (5) TMI 9X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 246 the Income-tax Officer may, in his discretion, and subject to such conditions as he may think fit to impose in the circumstances of the case, treat the assessee as not being in default in respect of the amount in dispute in the appeal, even though the time for payment has expired, as long as such appeal remains undisposed of." In the instant case, there was an order of assessment against the petitioner in respect of the assessment year 1963-64. The petitioner preferred an appeal to the Appellate Assistant Commissioner. On the 22nd April, 1968, the petitioner wrote to the Income-tax Officer who made the assessment requesting postponement of payment of the tax assessed pending the disposal of the appeal to the Appellate Assistant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have not at all been stated in the letter of the 20th May, 1968. Moreover, this letter does not show that respondent No. 2 had taken into account relevant factors like possibility of petitioner's success in the appeal, the quantum of the demand and the petitioner's financial difficulties in satisfying the demand. It seems to me that the reply of respondent No. 2, dated the 20th May, 1968, takes into account all the factors that the petitioner invited him to consider. He is right in saying that stay of realisation cannot be granted simply because an appeal has been preferred. If the petitioner wanted him to consider why the petitioner believed that he would be successful in the appeal, necessary materials for the purpose should have been p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the power to give directions as to the functions of the Income-tax Officers in respect of specified areas, and specified persons or classes of persons or specified incomes or classes of income. By this order of the 15th January, 1968, the Commissioner of Income-tax, inter alia, assigned to the respondent No. 2 "all the functions of an Income-tax Officer under section 156 of the Income-tax Act, 1961, and under Chaptcr VII of the Income-tax Act, 1961". Section 220 relates to tax payable in a notice of demand under section 156 and the circumstances in which an assessee is deemed to be in default. By virtue of the order of the Commissioner of Income-tax made on the 15th January, 1968, the respondent No. 2, it seems, had the power to deal with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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