Once an appeal is filed, assessee will not be deemed as ‘assessee in default’ – Section 220(6)

Rajendra Kumar Vs ACIT Jaipur (Rajasthan High Court) Facts- On 13/12/2019 one Assessment Order was passed by the respondent no.1-AO u/s. 143(3) for the AY 2017-18 and a demand of Rs.2,09,44,100/- was raised u/s. 156 against which the petitioner-assessee filed an appeal u/s. 246 on 26/12/2019 in the prescribed form submitting that he has a prima-facie case and the demand raised is not maintainable. On 13/01/2020, Income Tax Return for the AY 2018-2019 processed by the CPC Wing of the respondent-department and a refund of Rs.70,86,950/- due in favour of the petitioner-assessee was adjusted again...