Section 230(1A) — the law in short
What the courts have decided on section 230(1A), in one screen. Read this first; open an entry when you need the facts, the reasoning and the source.
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Preetha Krishna v ACIT (Inv)
High CourtHelps taxpayerSuperseded by amendment
Days after the search they passed an order stopping me from leaving India without a tax clearance certificate. Can they do that, and does it even apply to a Black Money Act case?
On the text that can be read, the Madras High Court found the order under s.230(1A) indefensible at every point: it was passed one day after the search, on approval of the Director General of Income Tax (Investigation) and not of the Chief Commissioner as the provision requires, in language cut and pasted across five cases, and on no material showing that the assessee was a habitual offender, had criminal antecedents or was an assured flight risk. On the Black Money Act the Court recorded that s.84, which lists the Income-tax Act provisions carried into that Act, does not include s.230. The copy available stops before the formal disposal, so the order made on the writ petition is not stated here.
Listed strongest first: Supreme Court, then High Court, then Tribunal, then CBDT. Nothing here has yet been read in full by a chartered accountant — open an entry to see where it came from.
