https://www.taxtmi.com/caselaws?id=285235 Discretion to refrain from treating an assessee as in default during a pending appeal must be consciously exercised before coercive recovery is initiated. A request for such relief requires consideration of the pending appeal, any remand direction, and the assessee's request before recovery measures proceed. Penalties imposing civil liability require prior notice and a meaningful opportunity to show cause under principles of natural justice. Penalty orders issued without that opportunity are unsustainable and liable to be quashed. en-us Mon, 21 May 1962 00:00:00 +0530 Fri, 03 Jan 2020 11:20:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285235 Discretion to refrain from treating an assessee as in default during a pending appeal must be consciously exercised before coercive recovery is initiated. A request for such relief requires consideration of the pending appeal, any remand direction, and the assessee's request before recovery measures proceed. Penalties imposing civil liability require prior notice and a meaningful opportunity to show cause under principles of natural justice. Penalty orders issued without that opportunity are unsustainable and liable to be quashed. Case-Laws Income Tax Mon, 21 May 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285235