https://www.taxtmi.com/caselaws?id=193058 The Income-tax Officer's refusal to treat the assessee as not in default pending appeal was quashed because the discretion under section 45 of the Indian Income-tax Act, 1922 was not exercised judicially. The order disclosed no real application of mind to the stay request or the circumstances placed before the authority, and the recorded reasons were vague. The court held that the power was coupled with a duty to consider the request properly and to decide whether it was just and proper to treat the assessee as a defaulter during the pendency of the appeal. The matter was remitted for fresh disposal in accordance with law. en-us Tue, 16 Feb 1960 00:00:00 +0530 Tue, 11 Jul 2017 18:15:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193058 The Income-tax Officer's refusal to treat the assessee as not in default pending appeal was quashed because the discretion under section 45 of the Indian Income-tax Act, 1922 was not exercised judicially. The order disclosed no real application of mind to the stay request or the circumstances placed before the authority, and the recorded reasons were vague. The court held that the power was coupled with a duty to consider the request properly and to decide whether it was just and proper to treat the assessee as a defaulter during the pendency of the appeal. The matter was remitted for fresh disposal in accordance with law. Case-Laws Income Tax Tue, 16 Feb 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193058