Law:

Section:

Income-tax----Income-tax Officer-Right to stay collection of tax-Jurisdiction-Nature of-Whether Commissioner can give directions-Income-tax Act, 1961, S. 220(6). Where an Income-tax Officer is entrusted with a quasi-judicial unction, no direction can be given to him by the Commissioner in exercise of his administrative superiority. The jurisdiction of the income-tax Officer to stay collection of tax under section 220(6) of the Income-tax Act, 1961, is quasi judicial and has been exclusively entrusted to him by statute.. He has, therefore, to apply his own mind to the question of grant of stay and cannot be controlled in such exercise by any direction or guidance by any higher authority including the Commissioner, Though the Commissioner of Income-tax is higher up in the hierarchy of officials of the Income-tax Department and has got administrative jurisdiction over his subordinates, he can only give such administrative directions as are not prohibited or impliedly forbidden by the provisions of the Act. Even if there is such a direction given by the Commissioner, it is the statutory duty of the officer to consider the question of stay by applying his own uncontrolled mind and express his view in the order.                                                                                                                          JUDGMENT VEERASWAMI, J.---This petition is to direct the Income-tax Officer, Central Circle I, Coimbatore, to consider the application dated June 12, 1967, of the petitioner under section 220(6) of the Income-tax Act, 1961. On May 17, 1967, the Income-tax Officer communicated to the petitioner that, having regard to his representation to the Commissioner of income-tax on April 9, 1967, in regard to the payment of tax, the Income-tax Officer was prepared to stay the collection of the tax in dispute in the appeal, if he paid one-half relating…