https://www.taxtmi.com/caselaws?id=179646 Filing an appeal against an assessment order did not, by itself, stop the assessee from being treated as in default under section 45 of the Income-tax Act or create an automatic stay of recovery; the power to treat the assessee as not in default during appeal was discretionary. On the facts, the refusal to grant stay was not arbitrary because the demand remained unpaid for a substantial period, only part payment was made, instalment terms were declined, and recovery steps were taken against a third party alleged to owe the assessee money. The recovery action was therefore sustained. en-us Fri, 11 Nov 1955 00:00:00 +0530 Mon, 07 Mar 2016 11:19:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179646 Filing an appeal against an assessment order did not, by itself, stop the assessee from being treated as in default under section 45 of the Income-tax Act or create an automatic stay of recovery; the power to treat the assessee as not in default during appeal was discretionary. On the facts, the refusal to grant stay was not arbitrary because the demand remained unpaid for a substantial period, only part payment was made, instalment terms were declined, and recovery steps were taken against a third party alleged to owe the assessee money. The recovery action was therefore sustained. Case-Laws Income Tax Fri, 11 Nov 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179646