https://www.taxtmi.com/caselaws?id=7784 The High Court of Madras dismissed two writ petitions concerning the interpretation of section 230A of the Income-tax Act, 1961 and Form No. 34A. The court ruled that the provisions of section 230A and Form No. 34A did not apply to a situation where there was no concluded sale of the property, and the petitioner was only intending to sell it. As the petitioner had not met the essential conditions for the application of section 230A, the court held that the prerequisites were not fulfilled, leading to the dismissal of the writ petitions. en-us Mon, 30 Mar 1970 00:00:00 +0530 Thu, 19 Mar 2009 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7784 The High Court of Madras dismissed two writ petitions concerning the interpretation of section 230A of the Income-tax Act, 1961 and Form No. 34A. The court ruled that the provisions of section 230A and Form No. 34A did not apply to a situation where there was no concluded sale of the property, and the petitioner was only intending to sell it. As the petitioner had not met the essential conditions for the application of section 230A, the court held that the prerequisites were not fulfilled, leading to the dismissal of the writ petitions. Case-Laws Income Tax Mon, 30 Mar 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7784