https://www.taxtmi.com/caselaws?id=285235 When an appeal was pending, the tax authority's discretion to treat the assessee as not in default had to be consciously considered before coercive recovery under section 46 was pursued; recovery action taken without first addressing the section 45 request was not sustainable. Penalties under section 46(1), which involve civil consequences, also required notice and an opportunity to show cause, and the absence of such hearing rendered the penalty orders unsustainable. The note therefore highlights two core principles: discretionary relief must be considered before recovery is enforced, and natural justice applies to penalty proceedings with civil liability. 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 When an appeal was pending, the tax authority's discretion to treat the assessee as not in default had to be consciously considered before coercive recovery under section 46 was pursued; recovery action taken without first addressing the section 45 request was not sustainable. Penalties under section 46(1), which involve civil consequences, also required notice and an opportunity to show cause, and the absence of such hearing rendered the penalty orders unsustainable. The note therefore highlights two core principles: discretionary relief must be considered before recovery is enforced, and natural justice applies to penalty proceedings with civil liability. Case-Laws Income Tax Mon, 21 May 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285235