TMI Blog1960 (2) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... rch 2, 1959, by which the Income- tax Officer refused to treat the petitioner, an assessee under the Indian Income-tax Act, 1922, as not being in default as long as the appeal preferred by him against the assessment is undisposed of , by virtue of section 45 of the Act. The petitioner submitted a return of income for about ten thousand rupees, but the Income-tax Officer assessed him, according ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y him, expressing his willingness, for a sum of over seven thousand rupees due to him under some forest contract from Government, to be set off against his liability, By exhibit P-2 the Income-tax Officer has, in effect, rejected his application, but in these terms: In the circumstances stated by you, you are allowed to pay the amount in two instalments to be paid in March and April, 1959. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... expression the circumstances stated is so nebulous, that it can go well with any order that may be passed, and cannot by itself furnish an indication, as to the exercise of a discretionary power. The decided cases are clear, that the Income-tax Officer must exercise the discretion vested in him under section 45 of the Act, and that in a proper manner falling which the jurisdiction under arti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... expediency, but by itself if constitutes no ground for refusing a stay. While determining such an application, the authority exercising discretion should not act in the role of a mere tax-gatherer. The learned judge has also quoted the following observations of Harries, C.J., in an earlier case: Once an appeal was filed, however, it would be for the Income- tax Officer then to consider ..... X X X X Extracts X X X X X X X X Extracts X X X X
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