https://www.taxtmi.com/caselaws?id=8221 The court upheld the validity of items 14 and 17 in Form 34A under rule 44A of the Income-tax Rules, 1962 in relation to section 230A of the Income-tax Act, 1961. It emphasized the importance of these items in preventing property transfers without ensuring tax liabilities are met, providing a double safeguard for revenue purposes. The court dismissed the petitioner's plea for a writ of certiorari, stating that the items were essential elements aligning with the requirements of property transfer documents under section 230A. Additionally, in a separate petition, the court dismissed a writ of mandamus due to the petitioner's failure to comply with the prescribed procedure for obtaining a tax clearance certificate. en-us Tue, 09 Mar 1971 00:00:00 +0530 Mon, 06 Apr 2009 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8221 The court upheld the validity of items 14 and 17 in Form 34A under rule 44A of the Income-tax Rules, 1962 in relation to section 230A of the Income-tax Act, 1961. It emphasized the importance of these items in preventing property transfers without ensuring tax liabilities are met, providing a double safeguard for revenue purposes. The court dismissed the petitioner's plea for a writ of certiorari, stating that the items were essential elements aligning with the requirements of property transfer documents under section 230A. Additionally, in a separate petition, the court dismissed a writ of mandamus due to the petitioner's failure to comply with the prescribed procedure for obtaining a tax clearance certificate. Case-Laws Income Tax Tue, 09 Mar 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8221