No retrospective cancellation could be made as neither in the Sec. 12AA(3) nor in Sec. 12AA(4),it has been provided to have a retrospective character or intend.


Last updated: 22 January 2021

Court :
ITAT Jaipur

Brief :
The present appeal has been filed by the assessee against the order of the ld. Pr.CIT(Central), Rajasthan, Jaipur dated 22/03/2019 passed U/s 12AA(3) and 12AA(4) of the Income Tax Act, 1961 (in short, the Act). Following grounds have been taken by the assessee:

Citation :
ITA No. 688/JP/2019

You have reached daily limit of 2 Free Judgements. To view this or other Judgements please subscribe to CCI PRO :

GST Plus

Stay updated! Stay ads free

Browse CAclubindia ads free.
Latest updates on WA.
Daily E-Newsletter and much more.

CCI PRO annual subscription :

Original Price : INR 2999/-

Offer Price : INR 1999/-

Duration : 1 year
(Prices Inclusive of GST)


Know More

Note: If you are a PRO member already, please click here to login (for ad free experience)
 

CCI Pro

Comments

CAclubindia's WhatsApp Groups Link



CCI Pro
Meet our CAclubindia PRO Members

Follow us
add to google news