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 Indian Income tax Act, 1961.
1873 of 1969 on its file.
The respondent was the widow of one Mr. J. Sattlar, Mr. Sattlar and another person by name Mr. K, S. Gandhi were partners of a firm by name INKA CORPORATION.
The certificate asked for by Mrs. Sattlar was refused, by the appellant on the ground that there were income tax arrears due from late Mr. Sattlar, The respondent moved the High Court of Mysore for the direction mentioned above.
That firm went into liquidation and it was dissolved on 17 2 1953.
After the death of Mr. Saitar, Mrs. Sattiar wanted to go and settle down along with her daughter and for that purpose she applied for income tax clearance certificate.
Aggrieved by that Order, the Income fax Officer has companye up in appeal to this Court.
