https://www.taxtmi.com/caselaws?id=175577 The court addressed the petitioner's request for a "no objection certificate" under section 230(1)(a) of the Income Tax Act, 1961, to close a liaison office. The court noted ongoing re-assessment proceedings and denied the certificate due to statutory provisions. The petitioner's challenge against the initiation of proceedings under sections 147 and 148 of the Act was also mentioned. Additionally, the court disposed of the petition regarding the challenge to an enquiry letter, considering the existing proceedings. No costs were awarded. en-us Mon, 25 Jul 2011 00:00:00 +0530 Tue, 26 Apr 2016 10:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175577 The court addressed the petitioner's request for a "no objection certificate" under section 230(1)(a) of the Income Tax Act, 1961, to close a liaison office. The court noted ongoing re-assessment proceedings and denied the certificate due to statutory provisions. The petitioner's challenge against the initiation of proceedings under sections 147 and 148 of the Act was also mentioned. Additionally, the court disposed of the petition regarding the challenge to an enquiry letter, considering the existing proceedings. No costs were awarded. Case-Laws Income Tax Mon, 25 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175577