https://www.taxtmi.com/caselaws?id=7818 The High Court stated that an Income-tax Officer's discretion under section 45 to stay recovery or treat an assessee as not in default must be exercised fairly, reasonably, and on relevant material. Pendency of an appeal alone does not suspend the duty to pay tax. Judicial review under article 226 is available only if the officer acts arbitrarily, capriciously, or without proper consideration. On the facts, the officer heard the assessee, examined the financial material, and relied on findings of sufficient assets, diversion of funds, and wilful non-payment. The refusal to stay recovery or extend time was therefore upheld and no writ interference was warranted. en-us Tue, 12 Mar 1968 00:00:00 +0530 Thu, 19 Mar 2009 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7818 The High Court stated that an Income-tax Officer's discretion under section 45 to stay recovery or treat an assessee as not in default must be exercised fairly, reasonably, and on relevant material. Pendency of an appeal alone does not suspend the duty to pay tax. Judicial review under article 226 is available only if the officer acts arbitrarily, capriciously, or without proper consideration. On the facts, the officer heard the assessee, examined the financial material, and relied on findings of sufficient assets, diversion of funds, and wilful non-payment. The refusal to stay recovery or extend time was therefore upheld and no writ interference was warranted. Case-Laws Income Tax Tue, 12 Mar 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7818