https://www.taxtmi.com/caselaws?id=16532 The High Court directed the respondents to grant the certificate for the sale of the property within a specified timeframe as no valid grounds existed for withholding permission under section 230A of the Income-tax Act. The court found that the petitioner did not have an existing liability at the time of the application, as the alleged fraud claim by the Income-tax Department was not confirmed. The dismissal of the civil suit further supported the absence of an existing liability, ensuring the petitioner's right to sell the property. en-us Fri, 30 Oct 1998 00:00:00 +0530 Tue, 08 Sep 2009 13:25:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16532 The High Court directed the respondents to grant the certificate for the sale of the property within a specified timeframe as no valid grounds existed for withholding permission under section 230A of the Income-tax Act. The court found that the petitioner did not have an existing liability at the time of the application, as the alleged fraud claim by the Income-tax Department was not confirmed. The dismissal of the civil suit further supported the absence of an existing liability, ensuring the petitioner's right to sell the property. Case-Laws Income Tax Fri, 30 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16532