Income-tax Officer may exercise the discretion conferred on him u/s 220(6).

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..... ised whether, while acting under section 220(6) of the Income-tax Act in the light of the aforesaid Instruction, the Income-tax Officer can ask for suitable security being furnished by the assessee before the Income-tax Officer agrees to treat the assessee as not being in default within the meaning of the said section. 3. Section 220(6) specifically provides that the Income-tax Officer may exerc .....

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..... delines regarding some types of cases in which the Income-tax Officer may pass an order under section 220(6) agreeing to keep the tax in abeyance in such cases. It was not intended to be a comprehensive Instruction on the scope of section 220(6). Accordingly, it is hereby clarified that in suitable cases, where the Income-tax Officer considers it necessary in the interest of safeguarding the reven .....

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