https://www.taxtmi.com/caselaws?id=285234 Penalty for non-payment of assessed tax cannot be sustained where an appeal against the assessment is pending and the Income-tax Officer has not consciously exercised the statutory discretion to decide whether the assessee should be treated as in default during that pendency. The governing scheme required payment within the prescribed time, but pending appeal and a request for time to pay made it necessary for the officer to apply his mind before invoking penal consequences. On the stated facts, the record showed no material that this discretion had been considered before the penalty order was passed, so the penalty was invalid and 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 Penalty for non-payment of assessed tax cannot be sustained where an appeal against the assessment is pending and the Income-tax Officer has not consciously exercised the statutory discretion to decide whether the assessee should be treated as in default during that pendency. The governing scheme required payment within the prescribed time, but pending appeal and a request for time to pay made it necessary for the officer to apply his mind before invoking penal consequences. On the stated facts, the record showed no material that this discretion had been considered before the penalty order was passed, so the penalty was invalid and 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