Clearance certificate u/s 230A(1). - Income Tax - 1568/CBDT

INSTRUCTION NO. 1568/CBDT Dated: June 7, 1984 In a case referred to the Board the assessee applied for a certificate u/s.230A(1) of the I.T.Act. 1961 in respect of the property which was earlier subjected to an order under section 269F(6) and in respect of which the Departmental appeal against the cancellation of order of acquisition was pending before the High Court. 2. The Board are advised that in such cases the grant of certificate u/s.230A(1) may amount to acquiescing in the sale of property and it may put a dog on the right of the Department to acquire the property in the event of the Departmental appeal finally succeeding. It may therefore be necessary for the department to approach the court and obtain an order restraining the petitioner from alienating the property bringing to the notice of the High Court the request of the petitioner for grant of certificate u/s.230A. The Board therefore desire that in all cases wherein requests for grant of clearance certificate u/s.230A(1) are received in respect of the properties which are subject matter of the Departmental appeal under Chapter XXA, immediate steps should be taken for obtaining restraint from the Court alienation of the property. 3. These instructions may please be brought to the notice of all Officers working in your charge.