1966 (3) TMI 9

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...., OFFG. C.J.-The writ petitioner instituted a proceeding in this court for a writ of mandamus directing an Income-tax Officer to forbear from recovering from the petitioner the tax assessed at Rs. 72,000 and old in pursuance of a demand pending disposal of an appeal before the Appellate Assistant Commissioner of Income-tax, "A" Range, Madras. Srinivasan J., before whom the matter came up, dismisse....

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....reinforces the argument by the citation of two decisions, one of the Calcutta High Court and another of the Andhra High Court (Ladhuram Taparia v. B.K. Baghchi and Vetcha Sreeramamurthy v. Income-tax Officer, Vizianagaram). Learned counsel also stressed that by virtue of a recent judgment in Tax Case No. 286 of 1962, his contention that this particular levy cannot be legally enforced derives consi....

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....sessee why he should be treated " as not being in default " and then make such order as is appropriate to the facts of the case. In other words, such a request for the exercise of the power under section 220, sub-clause (6), cannot be merely summarily rejected on the basis that the power is there with the officer but that he is not bound to exercise it. It is a power coupled with a responsibility ....