https://www.taxtmi.com/caselaws?id=339698 The Allahabad High Court ruled in favor of the department in a case concerning the cancellation of registration under Section 12AA(3) of the Income Tax Act. The Court found that while there was a violation of natural justice principles due to the lack of opportunity for the assessee to cross-examine witnesses, the Tribunal erred in entirely setting aside the Commissioner's order. The Court directed the matter to be remanded to the Commissioner for a fresh order after allowing the assessee to cross-examine witnesses. The department's appeal was allowed, and the Court instructed for expedited proceedings without unnecessary adjournments. en-us Wed, 01 Mar 2017 00:00:00 +0530 Mon, 06 Mar 2017 09:06:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339698 The Allahabad High Court ruled in favor of the department in a case concerning the cancellation of registration under Section 12AA(3) of the Income Tax Act. The Court found that while there was a violation of natural justice principles due to the lack of opportunity for the assessee to cross-examine witnesses, the Tribunal erred in entirely setting aside the Commissioner's order. The Court directed the matter to be remanded to the Commissioner for a fresh order after allowing the assessee to cross-examine witnesses. The department's appeal was allowed, and the Court instructed for expedited proceedings without unnecessary adjournments. Case-Laws Income Tax Wed, 01 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339698