https://www.taxtmi.com/caselaws?id=23712 The High Court dismissed the writ petition seeking a mandamus to direct the Income-tax Officer to issue a certificate under section 230A of the Income-tax Act for the registration of a deed of conveyance. The court upheld the interpretation that "any person" in section 230A refers only to the transferor and not the transferee, despite acknowledging conflicting views from other High Courts. The judgment emphasized the importance of obtaining the certificate for registration to protect revenue interests and ensure accountability in property transactions. The court suggested that differing views on the matter could be considered on appeal to the Division Bench. en-us Fri, 05 Jan 1990 00:00:00 +0530 Wed, 23 Dec 2009 16:24:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23712 The High Court dismissed the writ petition seeking a mandamus to direct the Income-tax Officer to issue a certificate under section 230A of the Income-tax Act for the registration of a deed of conveyance. The court upheld the interpretation that "any person" in section 230A refers only to the transferor and not the transferee, despite acknowledging conflicting views from other High Courts. The judgment emphasized the importance of obtaining the certificate for registration to protect revenue interests and ensure accountability in property transactions. The court suggested that differing views on the matter could be considered on appeal to the Division Bench. Case-Laws Income Tax Fri, 05 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23712