https://www.taxtmi.com/caselaws?id=7422 The court held that the Income-tax Officer has exclusive quasi-judicial power under section 220(6) of the Income-tax Act, 1961, independent of directives from superiors like the Commissioner of Income-tax. Emphasizing the Officer's duty to autonomously evaluate stay applications, the court dismissed the petition due to the absence of a formal application under section 220(6). However, the petitioner was granted the opportunity to reapply under the correct procedure. The judgment highlighted the importance of the Officer's independent judgment in granting stays on tax payments, ensuring a fair and impartial process. en-us Thu, 14 Nov 1968 00:00:00 +0530 Thu, 19 Feb 2009 17:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7422 The court held that the Income-tax Officer has exclusive quasi-judicial power under section 220(6) of the Income-tax Act, 1961, independent of directives from superiors like the Commissioner of Income-tax. Emphasizing the Officer's duty to autonomously evaluate stay applications, the court dismissed the petition due to the absence of a formal application under section 220(6). However, the petitioner was granted the opportunity to reapply under the correct procedure. The judgment highlighted the importance of the Officer's independent judgment in granting stays on tax payments, ensuring a fair and impartial process. Case-Laws Income Tax Thu, 14 Nov 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7422