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Case Law Details

Case Name : R.D Tata Trust Vs PCIT (ITAT Mumbai)
Related Assessment Year : 2019-20
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R. D Tata Trust Vs PCIT (ITAT Mumbai)

We are of the considered view that the impugned order of cancellation of registration granted to the assessee under section 12A must be held to be effective from the date on which the hearing on first show-cause notice was concluded and the show cause notice issued by the Commissioner was formally acquiesced by the assessee in the said hearing, i.e., 20th March 2015, since, without disposing of the said matter, the Commissioner, or his successors, could not have started other parallel proceedings for cancellation of

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