https://www.taxtmi.com/caselaws?id=14971 The Gujarat HC held that an income-tax clearance certificate under Section 230A(1) of the Income-tax Act, 1961 could be granted for registration of the sale deed despite pending tax proceedings and outstanding dues. The petitioner's affidavit undertook not to alienate, encumber, or otherwise deal with another immovable property of substantial value until the pending tax appeals were finally disposed of, and that assurance was treated as adequately securing the Department's interest. Refusal of the certificate was therefore not justified, and the authority was directed to issue it within two weeks. en-us Mon, 10 Apr 2000 00:00:00 +0530 Mon, 27 Jul 2009 13:31:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14971 The Gujarat HC held that an income-tax clearance certificate under Section 230A(1) of the Income-tax Act, 1961 could be granted for registration of the sale deed despite pending tax proceedings and outstanding dues. The petitioner's affidavit undertook not to alienate, encumber, or otherwise deal with another immovable property of substantial value until the pending tax appeals were finally disposed of, and that assurance was treated as adequately securing the Department's interest. Refusal of the certificate was therefore not justified, and the authority was directed to issue it within two weeks. Case-Laws Income Tax Mon, 10 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14971