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 W

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