1987 (11) TMI 43 - HC - Income Tax

Summary

The High Court of Andhra Pradesh directed the Income-tax Officer to issue a certificate under section 230A of the Income-tax Act to M/s. Deccan Gelatine (P) Ltd. The refusal of the certificate was deemed improper as there was no existing liability of the assessee. The writ petition was allowed, and no costs were awarded. (Case Citation: 1987 (11) TMI 43 - Andhra Pradesh High Court)