1966 (3) TMI 9 - HC - Income Tax

Petitioner complain that the Income-tax Officer has not paid adequate regard to section 220, sub-clause (6) of the Income-tax Act, 1961 (Act 43 of 1961), under which the Income-tax Officer has a discretion, when an appeal is pending, to treat the assessee as not being in default in respect of the amount in dispute in the appeal .

Summary

The High Court of Madras dismissed the writ appeal seeking a mandamus to stop tax recovery, stating that the Income-tax Officer has discretion under section 220(6) of the Income-tax Act, 1961, to treat the assessee as not in default during an appeal. The court emphasized that this discretion is a responsibility and not merely a power, and the officer must consider all circumstances before making a decision. The appeal was dismissed.