https://www.taxtmi.com/caselaws?id=285234 Where an assessee has appealed, the officer must first decide whether to treat the assessee as in default by exercising the discretion under the provision addressing deemed default; only if the assessee is determined to be in default may recovery by penalty under the separate provision proceed. Imposing a penalty without first considering or exercising that discretion is a jurisdictional defect rendering the penalty invalid; accordingly the impugned penalty order was set aside in favour of the assessee. en-us Tue, 21 Jan 1958 00:00:00 +0530 Fri, 03 Jan 2020 11:14:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285234 Where an assessee has appealed, the officer must first decide whether to treat the assessee as in default by exercising the discretion under the provision addressing deemed default; only if the assessee is determined to be in default may recovery by penalty under the separate provision proceed. Imposing a penalty without first considering or exercising that discretion is a jurisdictional defect rendering the penalty invalid; accordingly the impugned penalty order was set aside in favour of the assessee. Case-Laws Income Tax Tue, 21 Jan 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285234