https://www.taxtmi.com/caselaws?id=7293 Section 45 of the Income-tax Act, 1922 was read strictly as conferring discretion to treat an assessee as not in default only where an appeal under section 30 was pending and undisposed of; the power was held not to extend to recovery pending a further appeal before the Appellate Tribunal. The provision could not be enlarged on hardship or equity. Judicial review of a refusal to stay recovery was available only if the discretion was not genuinely exercised or was arbitrary, mala fide, capricious, or based on irrelevant considerations. On the stated facts, the officer had granted repeated concessions and no bad faith or extraneous ground was shown, so no writ relief was warranted. en-us Tue, 09 Jan 1968 00:00:00 +0530 Tue, 17 Feb 2009 16:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7293 Section 45 of the Income-tax Act, 1922 was read strictly as conferring discretion to treat an assessee as not in default only where an appeal under section 30 was pending and undisposed of; the power was held not to extend to recovery pending a further appeal before the Appellate Tribunal. The provision could not be enlarged on hardship or equity. Judicial review of a refusal to stay recovery was available only if the discretion was not genuinely exercised or was arbitrary, mala fide, capricious, or based on irrelevant considerations. On the stated facts, the officer had granted repeated concessions and no bad faith or extraneous ground was shown, so no writ relief was warranted. Case-Laws Income Tax Tue, 09 Jan 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7293