https://www.taxtmi.com/caselaws?id=6896 Discretion to treat an assessee as not in default during a pending appeal under section 220(6) is a power coupled with responsibility, not an arbitrary or merely optional power. The Income-tax Officer must consider relevant circumstances and the grounds advanced for relief before deciding whether recovery of the disputed demand should be deferred. A request cannot be summarily rejected solely because the officer is not obliged to exercise the discretion. Relief was not granted, leaving the assessee to present the relevant grounds before the officer. en-us Wed, 09 Mar 1966 00:00:00 +0530 Sat, 07 Feb 2009 07:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6896 Discretion to treat an assessee as not in default during a pending appeal under section 220(6) is a power coupled with responsibility, not an arbitrary or merely optional power. The Income-tax Officer must consider relevant circumstances and the grounds advanced for relief before deciding whether recovery of the disputed demand should be deferred. A request cannot be summarily rejected solely because the officer is not obliged to exercise the discretion. Relief was not granted, leaving the assessee to present the relevant grounds before the officer. Case-Laws Income Tax Wed, 09 Mar 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6896