High Court dismisses writ appeal over tax recovery, upholding Income-tax Officer's discretion under section 220(6)

The High Court of Madras dismissed the writ appeal seeking a mandamus to stop tax recovery, emphasizing the Income-tax Officer's discretion under section 220(6) of the Income-tax Act, 1961, to determine default status during an appeal. The court highlighted the officer's duty to consider all circumstances before exercising this discretion, ultimately leading to the dismissal of the appeal.

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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.

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