https://www.taxtmi.com/caselaws?id=27820 The High Court of Karnataka dismissed a writ petition challenging the Income Tax Officer's refusal to issue a certificate under section 230A of the Income Tax Act, 1961. The court held that the certificate could only be issued to the transferor, not the transferee, and the refusal was justified as per the legislative intent. The court disagreed with a previous judgment and stated that the petitioner could request a certified copy directly from the ITO without the need for further legal action. Each party was directed to bear their own costs. en-us Wed, 25 Jul 1984 00:00:00 +0530 Tue, 16 Feb 2010 12:32:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27820 The High Court of Karnataka dismissed a writ petition challenging the Income Tax Officer's refusal to issue a certificate under section 230A of the Income Tax Act, 1961. The court held that the certificate could only be issued to the transferor, not the transferee, and the refusal was justified as per the legislative intent. The court disagreed with a previous judgment and stated that the petitioner could request a certified copy directly from the ITO without the need for further legal action. Each party was directed to bear their own costs. Case-Laws Income Tax Wed, 25 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27820