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

..... ecision 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. Sattler. Mr. Sattler and another pers .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f 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 direction mentioned above. The High Court c .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... thout any notice to the interested person. Hence, in our opinion, the High Court was right in its conclusion that there was no valid assessment on Mr. Sattler. Once we come to the conclusion that the assessment made on Mr. Sattler was not valid, it necessarily follows that Mrs. Sattler was not liable to discharge the alleged tax liability. In the result this appeal fails and the same is dismissed .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X