https://www.taxtmi.com/caselaws?id=25015 A certificate under section 230A of the Income-tax Act could not be refused merely on departmental assertions of search proceedings, non-filing of returns, or possible exposure to other taxes unless an existing tax liability was actually shown. The Andhra Pradesh HC held that the decisive requirement was proof of a subsisting liability, and on the material before it no such liability was established. Refusal of the certificate on that basis was therefore improper, and the assessee was entitled to the certificate under section 230A. en-us Thu, 12 Nov 1987 00:00:00 +0530 Sat, 23 Jan 2010 17:45:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25015 A certificate under section 230A of the Income-tax Act could not be refused merely on departmental assertions of search proceedings, non-filing of returns, or possible exposure to other taxes unless an existing tax liability was actually shown. The Andhra Pradesh HC held that the decisive requirement was proof of a subsisting liability, and on the material before it no such liability was established. Refusal of the certificate on that basis was therefore improper, and the assessee was entitled to the certificate under section 230A. Case-Laws Income Tax Thu, 12 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25015