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Issues involved: Petitioner seeking writ for "no objection certificate" u/s 230(1)(a) of Income Tax Act, 1961 and challenging letter for enquiry by respondent.
Writ for "no objection certificate" u/s 230(1)(a): The petitioner invoked the court's jurisdiction for a writ to command the respondents to issue a "no objection certificate" u/s 230(1)(a) of the Income Tax Act, 1961 to close a liaison office in compliance with Foreign Exchange Management Act, 1999. The court, after hearing both parties, decided to address only this prayer. The Revenue's counsel informed that re-assessment proceedings were already initiated, making the grant of the certificate contrary to statutory provisions. The court noted that the second relief sought had led to proceedings under Section 147 and notices under Section 148 of the Act. The initiation of these proceedings had been challenged in a separate writ petition. Challenging letter for enquiry: The petitioner also sought to quash a letter from respondent No.2 for making an enquiry into the petitioner's affairs. The court mentioned that this matter had already resulted in the initiation of proceedings under Section 147 of the Act, with notices issued under Section 148. The court disposed of the writ petition without any costs, taking into account the ongoing proceedings challenging the initiation of re-assessment proceedings.
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