1979 (3) TMI 53 - HC - Income Tax

Summary

The High Court of Calcutta set aside the order dated 22nd November 1978 and directed the Income Tax Officer (ITO) to consider the application under section 230A(1) of the Income Tax Act, 1961. The ITO must determine if there is any outstanding tax liability under specified Acts or if provisions have been made for payment. If no liability exists or provisions are adequate, the ITO must issue the clearance certificate by 11th May 1979.