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        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.

        <h1>Discretion to require security: tax officers may condition abeyance of demand by seeking security to protect the revenue.</h1> 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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