Clearance certificate consultation requirement: tax officers must obtain TRO reports before issuing certificates to defaulters with TRCs. Income-tax Officers must obtain reports from the concerned Tax Recovery Officers before issuing clearance certificates under section 230A in cases where Tax Recovery Certificates have been issued, because the existence of a TRC indicates an existing liability and issuing certificates without TRO consultation can allow defaulters to alienate attached property and frustrate recovery.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Clearance certificate consultation requirement: tax officers must obtain TRO reports before issuing certificates to defaulters with TRCs.
Income-tax Officers must obtain reports from the concerned Tax Recovery Officers before issuing clearance certificates under section 230A in cases where Tax Recovery Certificates have been issued, because the existence of a TRC indicates an existing liability and issuing certificates without TRO consultation can allow defaulters to alienate attached property and frustrate recovery.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
