Supreme Court · 2018 INSC 156 · Decided 16 February 2018
Industrial Infrastructure Development Corporation (Gwalior) M.P. LTD. v. Commissioner of Income Tax, Gwalior
- Court
- Supreme Court of India
- Citation
- 2018 INSC 156 · [2018] 10 S.C.R. 481
- Case number
- CIVIL APPEAL No. 6262/2010
- Decided
- 16 February 2018
- Bench
- R.K. AGRAWAL, ABHAY MANOHAR SAPRE (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 12, 12A
Headnote
Income Tax Act, 1961 - s.12-A and s.12-AA(3) - Cancellation of registration certificate under the Act by CIT - Power of - Appellant-company filed application u/s.12-A to the Commissioner of Income Tax (CIT) for grant of registration by the CIT vide order dated 13.04.1999 - However, on 27.11.2000 the CIT issued show cause notice to cancel/ withdraw the registration certificate granted - Thereafter, CIT cancelled/withdrew the certificate vide order dated 29.04.2002 - Appellant filed rectification
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