INCOME TAX : Order under section 230 must be based on tangible material including history of previous incidents or events that establish reluctance of assessee to co-operate with authorities or comply with statutory requirements, substantial outstanding arrears under tax enactments, attempts of assessee to evade payment of arrears and difficulties faced by revenue in collection of outstanding arrears;
from www.taxmann.com Latest Case Laws https://www.taxmann.com/research/direct-tax-laws/top-story/101010000000197451/tax-clearance-certificate-obligation-can’t-be-imposed-on-assessee-merely-because-he-has-connections-abroad-hc.aspx
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