Assessment order was passed making additions to income of assessee. Assessee preferred first appeal against assessment order under section 246A before Commissioner (Appeals) and also filed a separate application under section 220(6), before Assessing Authority for stay of entire disputed demand in said application. Assessing Authority directed assessee to pay 20 per cent of alleged outstanding as a condition precedent to consider application under section 220(6) of the Act. On writ the Court held that   as per section 220 (2), assessee has to pay 1-1.5 per cent interest for every month for outstanding amount, therefore, appeal was to be disposed of after affording an opportunity to assessee and meanwhile, assessee was  directed to deposit 10 per cent of outstanding demand.