Court Grants Stay as Assessing Officer's Discretion Under Income Tax Act Section 220(6) Found Unreasonable. https://www.taxtmi.com/highlights?id=47656 Stay of demand - exercise of discretion - when section 220(6) confers discretion upon AO while considering an application, it has to be exercised in a reasonable and proper manner - If the exercise of such discretion is arbitrary or capricious or suffers from the infirmity of non-application of mind, it is always open for the aggrieved person to knock the doors of this court - stay granted en-us Wed, 03 Jul 2019 08:11:06 +0530 Wed, 03 Jul 2019 08:11:06 +0530 TaxTMI RSS Generator Court Grants Stay as Assessing Officer's Discretion Under Income Tax Act Section 220(6) Found Unreasonable. https://www.taxtmi.com/highlights?id=47656 Stay of demand - exercise of discretion - when section 220(6) confers discretion upon AO while considering an application, it has to be exercised in a reasonable and proper manner - If the exercise of such discretion is arbitrary or capricious or suffers from the infirmity of non-application of mind, it is always open for the aggrieved person to knock the doors of this court - stay granted Highlights Income Tax Wed, 03 Jul 2019 08:11:06 +0530 https://www.taxtmi.com/highlights?id=47656