Industrial Infrastructure Development Corporation(Gwalior) M.P. Ltd. vs CIT

Authority: Supreme Court Date: 2018-02-16 Section: 2(15), 12(A), 154, 260-A, 21, 10(1), 3 Acts: Income Tax Act 1961, General Clauses Act 1897, Finance (No.2) Act 2004 Result: Assessee Citation: 218Taxpundit257 Justices: Abhay Manohar Sapre, J. Appeal No: CIVIL APPEAL No.6262 OF 2010
Whether the Commissioner of Income Tax has power to cancel a registration certificate granted under Section 12A of the Income Tax Act 1961 prior to 01.10.2004 --- Held No. Whether Section 21 of the General Clauses Act can be invoked to cancel such registration --- Held No.

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