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

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..... 216/CBDT Dated: 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 .....

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..... gust 1969 also refer to disputed 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 .....

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