1973 (4) TMI 8

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... by certificate. It arises from the decision of the High Court of Mysore in Writ Petition No. 1873 of 1969 on its file. Therein, the respondent prayed for a writ of mandamus or a direction in the nature of mandamus to the Income-tax Officer, Circle-1, Bangalore, to issue to her a tax clearance certificate under section 230(1) of the Income-tax Act, 1961. The respondent was the widow of one Mr. J. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....own in New Zealand. After the death of Mr. Sattler, Mrs. Sattler wanted to go and settle down along with her daughter and for that purpose she applied for income-tax clearance certificate. The certificate asked for by Mrs. Sattler was refused by the appellant on the ground that there were income-tax arrears due from the late Mr. Sattler. The respondent moved the High Court of Mysore for the direct....