Discretion to require security: tax officers may condition abeyance of demand by seeking security to protect the revenue. Income-tax Officers may, when treating an assessee as not in default under section 220(6), impose conditions they deem fit, including requiring suitable security to keep a tax demand in abeyance; Instruction No.1067 offered limited guidelines and does not restrict this broader discretionary power, so an officer may, after considering all circumstances, require security to safeguard the revenue.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Discretion to require security: tax officers may condition abeyance of demand by seeking security to protect the revenue.
Income-tax Officers may, when treating an assessee as not in default under section 220(6), impose conditions they deem fit, including requiring suitable security to keep a tax demand in abeyance; Instruction No.1067 offered limited guidelines and does not restrict this broader discretionary power, so an officer may, after considering all circumstances, require security to safeguard the revenue.
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