Transfer of pending tax-registration applications to the Commissioner enables continuity of processing from the existing procedural stage. Amendment removes the reference to the Chief Commissioner from the initial clause of section 12AA and provides that all applications pending before the Chief Commissioner, on which no order had been passed under the specified provision before the effective date, shall be transferred to the Commissioner, who may proceed with those applications from the stage at which they stood on that date.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Transfer of pending tax-registration applications to the Commissioner enables continuity of processing from the existing procedural stage.
Amendment removes the reference to the Chief Commissioner from the initial clause of section 12AA and provides that all applications pending before the Chief Commissioner, on which no order had been passed under the specified provision before the effective date, shall be transferred to the Commissioner, who may proceed with those applications from the stage at which they stood on that date.
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