https://www.taxtmi.com/caselaws?id=6896 Section 220(6) discretion is not a naked or arbitrary power; where an appeal is pending, the Income-tax Officer must consider all relevant circumstances, including the assessee's grounds for seeking relief, before deciding whether the assessee should be treated as not in default for the disputed demand. A request under the provision cannot be rejected merely because the officer is not bound to exercise the power. The note states that the discretion is a power coupled with responsibility, while no relief was granted and the assessee was left to place 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 Section 220(6) discretion is not a naked or arbitrary power; where an appeal is pending, the Income-tax Officer must consider all relevant circumstances, including the assessee's grounds for seeking relief, before deciding whether the assessee should be treated as not in default for the disputed demand. A request under the provision cannot be rejected merely because the officer is not bound to exercise the power. The note states that the discretion is a power coupled with responsibility, while no relief was granted and the assessee was left to place 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