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1971 (2) TMI 26 - CALCUTTA HIGH COURTIssue of Tax Clearance Certificate - refusal to grant the tax clearance certificate - writ petition seeking directions to ITO to issue Tax Clearance Certificate - matter of issuing TCC is an executive matter, so no legal obligation on the Income-tax Officer to issue such a certificate which could be enforced by a writ – writ petition not entertainable so dismissed
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