https://www.taxtmi.com/caselaws?id=36949 For grant of a certificate under section 230A of the Income-tax Act, 1961, "existing liability" was construed to mean an assessed and unpaid tax liability, not a mere pending assessment proceeding. The court read clauses (a) and (b) of section 230A(1) with the statutory scheme and held that the provision protects recovery of dues already crystallised by assessment. Refusal of the certificate on the ground that assessments were incomplete, or because the assessee had not cooperated in the assessment process, was irrelevant to the statutory condition. The certificate could not be withheld on that basis, and relief was available against the impugned refusal. en-us Wed, 16 Jan 1980 00:00:00 +0530 Thu, 25 Mar 2010 15:40:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36949 For grant of a certificate under section 230A of the Income-tax Act, 1961, "existing liability" was construed to mean an assessed and unpaid tax liability, not a mere pending assessment proceeding. The court read clauses (a) and (b) of section 230A(1) with the statutory scheme and held that the provision protects recovery of dues already crystallised by assessment. Refusal of the certificate on the ground that assessments were incomplete, or because the assessee had not cooperated in the assessment process, was irrelevant to the statutory condition. The certificate could not be withheld on that basis, and relief was available against the impugned refusal. Case-Laws Income Tax Wed, 16 Jan 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36949