https://www.taxtmi.com/caselaws?id=401869 The court set aside the impugned order dated 18.10.2019, finding it unjustified based on available material. The writ petition was allowed, emphasizing the necessity for tangible evidence and proper CCIT approval for requiring a Tax Clearance Certificate under Section 230(1A). The court also noted the absence of Section 230's applicability to proceedings under the Black Money Act, suggesting legislative amendment if required. en-us Mon, 07 Sep 2020 00:00:00 +0530 Fri, 18 Dec 2020 16:35:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401869 The court set aside the impugned order dated 18.10.2019, finding it unjustified based on available material. The writ petition was allowed, emphasizing the necessity for tangible evidence and proper CCIT approval for requiring a Tax Clearance Certificate under Section 230(1A). The court also noted the absence of Section 230's applicability to proceedings under the Black Money Act, suggesting legislative amendment if required. Case-Laws Income Tax Mon, 07 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401869