CANCELLATION OF KVSS CERTIFICATE ISSUED UNDER SECTION 90(2)
Last updated: 18 September 2008
Court :
IN THE HIGH COURT OF KERALA
Brief :
There is no provision under the Finance (No. 2) Act specifically conferring any power on the designated authority (CIT) to cancel the certificate so issued under section 90(2); the second proviso to section 90 only enables the CIT to amend the certificate and not to cancel the same, therefore, the power to amend does not extend to cancel the certificate as such.
Citation :
Star Tradeing
v.
CIT
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CHEZHIYAN
Published in Income Tax
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