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TMI Blog1966 (3) TMI 9X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee as not being in default in respect of the amount in dispute in the appeal ". - - - - - Dated:- 9-3-1966 - Judge(s) : M. ANANTANARAYANAN., P. RAMAKRISHNAN. JUDGMENT The judgment of the court was delivered by ANANTANARAYANAN, OFFG. C.J.-The writ petitioner instituted a proceeding in this court for a writ of mandamus directing an Income-tax Officer to forbear from recovering from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 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 ". Learned counsel reinforces the argument by the citation of two decisions, one of the Calcutta High Court and another of the Andhra High Court (Ladhuram Taparia v. B.K. Baghch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... far as this enunciation of the principle is concerned. That implies necessarily that the concerned officer who has the power should take all the circumstances into account, all the considerations that could be urged or are urged by the assessee why he should be treated " as not being in default " and then make such order as is appropriate to the facts of the case. In other words, such a request ..... X X X X Extracts X X X X X X X X Extracts X X X X
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