https://www.taxtmi.com/caselaws?id=27269 Section 40 of the Tamil Nadu Agricultural Income-tax Act, 1955 gives the Agricultural Income-tax Officer discretion, while an appeal under section 31 remains pending, to treat an assessee as not in default. The assessee had already filed a regular appeal and challenged a communication stating that the stay request could not be complied with, but no concrete coercive step to treat it as in default was shown. On those facts, the Court held that the proviso would govern any future coercive action, yet no writ relief was justified without an actual default action, and the writ petition was dismissed. en-us Mon, 08 Jul 1985 00:00:00 +0530 Thu, 11 Feb 2010 17:29:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27269 Section 40 of the Tamil Nadu Agricultural Income-tax Act, 1955 gives the Agricultural Income-tax Officer discretion, while an appeal under section 31 remains pending, to treat an assessee as not in default. The assessee had already filed a regular appeal and challenged a communication stating that the stay request could not be complied with, but no concrete coercive step to treat it as in default was shown. On those facts, the Court held that the proviso would govern any future coercive action, yet no writ relief was justified without an actual default action, and the writ petition was dismissed. Case-Laws Income Tax Mon, 08 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27269