1979 (3) TMI 53

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... stitution is an order or communication dated the 22nd November, 1978. The petitioner further asks for a mandate upon the respondents to deal with the application under s. 230A(1) of the I.T. Act, 1961, dated the 25th September, 1978, in accordance with law and to issue clearance certificate forthwith. It appears that the petitioner made an application on the 25th September, 1978, in which the pet .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ment which is going on appeal before the Supreme Court on acquisition proceedings. As such tax clearance certificate under s. 230A(1) as prayed for should not be allowed. It appears that there was certain acquisition proceeding under Chapter-XX-A of the I.T. Act, 1961, in respect of the premises in question and there was an order under s. 269F(6) by the appropriate officer acquiring the property i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... or not. Therefore, it appears that the ITO has proceeded on extraneous consideration. He cannot take this factor into consideration at all. He is only to find out whether any tax liability is outstanding in respect of the several Acts mentioned in s. 230A or whether a provision has been made for payment of taxes under those Acts. I, therefore, set aside the order dated the 22nd November, 1978, pa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X