Jurisdiction to cancel Section 12AB registration after transfer under Section 127 remains under challenge on admitted legal questions.

The appeal concerned whether the Principal Commissioner retained jurisdiction to cancel registration under section 12AB after transfer of jurisdiction under section 127, including the effect of the CBDT notifications relied upon. The HC admitted the appeal on the framed questions of law, leaving the jurisdictional issue and the validity of the notifications for determination.

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Issues: Whether the appeal involved the jurisdiction of the Principal Commissioner to pass an order cancelling registration under section 12AB after transfer of jurisdiction under section 127, including the effect of the CBDT notifications relied upon.

Outcome: The appeal was admitted on the questions of law framed.

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