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2017 (10) TMI 1163 - HC - Income TaxCancelled the registration under Section 12AA(3) - Held that:- The jurisdiction of the Writ Court in such cases to intervene in proceedings in determination of the decision of the Settlement Commission, which are statutorily final are necessarily sacrosanct in terms of the various judgments of this Court, as noticed in that judgment, therefore, that decision does not confer any power to the Court in this case. So far as the decision in Mohan Meakin [2017 (9) TMI 955 - ITAT DELHI] with respect to the documents being characterized as “dumbed case” is concerned, the Court notices that some of them may overlap with the documents of the Assessee, but that itself is not determinative of their character or their credibility. The Court, based upon the materials on that case, so far as the Mohan Meakin is concerned, rendered its findings in the context of the facts of that case. Further, in paragraph 56 of that order, the Tribunal had expressly recorded that search proceedings took place in the context of Section 153A, in the very premises of Mr. Miglani, i.e. with respect to the Assessee. The Court is of the opinion that there is no merit in the Appeal. However, it is clarified that the cancellation of registration in this case could have related back only from the date of introduction of Section 12AA(3) i.e. with effect from 01.10.2014 and not earlier.
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