Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2010 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (2) TMI 882 - HC - Income TaxCancellation of registration under section 12A of the Act - Whether the registration granted under section 12A of the Income-tax Act, 1961 can be withdrawn for a period prior to insertion of sub-section (3) of section 12AA of the Act, which had come into force from October 1, 2004. - held that:- It is well settled proposition of law that the judicial/quasi-judicial authority cannot review its own order, unless the power of review is expressly conferred on it by the statute under which it derives its jurisdiction - So the order passed by the Commissioner of Income-tax-II, Lucknow dated March 13, 2009 is without jurisdiction and void ab initio and the appeal filed by the asses-see before the Income-tax Appellate Tribunal, Lucknow Bench, Lucknow was correctly and rightly allowed by the said authority by order dated July 10, 2009.
|