https://www.taxtmi.com/caselaws?id=21036 The court denied the petitioner's request for a certiorarified mandamus to quash an order and direct the issuance of a certificate under section 230A of the Income-tax Act for property sale. The court emphasized the strict conditions for certificate issuance and the need for Income-tax Officer satisfaction. Despite the petitioner's proposal to mortgage the property to pay arrears, the court found it unlikely for the petitioner to clear all arrears even with a certificate. The court directed the petitioner to present a mortgage proposal to the Commissioner of Income-tax for consideration, aiming to resolve the arrears issue through a concrete proposal. en-us Tue, 14 Jan 1992 00:00:00 +0530 Wed, 18 Nov 2009 17:16:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21036 The court denied the petitioner's request for a certiorarified mandamus to quash an order and direct the issuance of a certificate under section 230A of the Income-tax Act for property sale. The court emphasized the strict conditions for certificate issuance and the need for Income-tax Officer satisfaction. Despite the petitioner's proposal to mortgage the property to pay arrears, the court found it unlikely for the petitioner to clear all arrears even with a certificate. The court directed the petitioner to present a mortgage proposal to the Commissioner of Income-tax for consideration, aiming to resolve the arrears issue through a concrete proposal. Case-Laws Income Tax Tue, 14 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21036