Certificate issuance under 230A: communicate further requirements promptly and ensure issuance within prescribed administrative timeframes. Issuance of certificate u/s. 230A requires Assessing Officers to communicate any further requirements or objections within one week of receipt of an application, and Commissioners of Income-tax must ensure adherence to that one week communication deadline and to the previously prescribed time limit for issuing the certificate.
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.
Certificate issuance under 230A: communicate further requirements promptly and ensure issuance within prescribed administrative timeframes.
Issuance of certificate u/s. 230A requires Assessing Officers to communicate any further requirements or objections within one week of receipt of an application, and Commissioners of Income-tax must ensure adherence to that one week communication deadline and to the previously prescribed time limit for issuing the certificate.
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