2016 (2) TMI 672

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..... that the application is registered under the provision - Held that:- In order to disabuse any apprehension, we make it clear that the registration of the application under Section 12AA of the Income Tax Act in the case of the respondent shall take effect from 24.08.2003 as the date of application made. - Civil Appeal No. 1478 of 2016 [@ Special Leave Petition (C) No. 9705 of 2009] - - - Dated: .....

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..... t the worst, the same would operate only after six months from the date of the application. 5. We see no basis for such an apprehension since that is the only logical sense in which the Judgment could be understood. Therefore, in order to disabuse any apprehension, we make it clear that the registration of the application under Section 12AA of the Income Tax Act in the case of the respondent sh .....

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