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CIT cannot Cancel Section 12A Registration Before Section 12AA(3) Insertion: SC
Case Law Details
- Case Name
- Industrial Infrastructure Development Corporation (Gwalior) M.P. Ltd. Vs CIT (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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Industrial Infrastructure Development Corporation (Gwalior) M.P. Ltd. Vs CIT (Supreme Court)
The appeal challenged the judgment dated 14.03.2007 of the Madhya Pradesh High Court, which had allowed the Revenue’s appeal, set aside the Income Tax Appellate Tribunal’s order and restored the Commissioner of Income Tax’s (CIT) order cancelling the appellant’s registration under Section 12A of the Income-tax Act, 1961. The appellant, a State Government undertaking engaged in developing industrial growth centres and promoting industrial development in Madhya Pradesh, had sought...


