Power to withdraw approvals: authorities may withdraw approvals after recording reasons and giving a reasonable hearing opportunity. Power to withdraw approval authorises the Central Government, the Board, or any income-tax authority that grants approval to withdraw it after recording reasons and giving the assessee a reasonable opportunity of being heard, and applies even where the granting provision does not expressly permit withdrawal.
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.
Power to withdraw approvals: authorities may withdraw approvals after recording reasons and giving a reasonable hearing opportunity.
Power to withdraw approval authorises the Central Government, the Board, or any income-tax authority that grants approval to withdraw it after recording reasons and giving the assessee a reasonable opportunity of being heard, and applies even where the granting provision does not expressly permit withdrawal.
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