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1971 (8) TMI 81 - ALLAHABAD HIGH COURTRecovering the balance of tax from the partner - Income-tax Officer wrote to the partner that if he paid his share of the firm's dues, the balance would not be recovered from him - steps were initiated to realise tax from others but they were held " in abeyance under executive instructions ". In this state of affairs, in our view, the learned single judge was perfectly justified in holding that the decision of appellant No. 1 to realise the balance of tax from Khanjan Lal alone was tainted with capriciousness – revenue’s appeal dismissed
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