https://www.taxtmi.com/caselaws?id=352092 The Tribunal held that the order under section 263 was bad in law and allowed the appeal of the assessee. The Tribunal also partially allowed the appeal regarding the retrospective cancellation of registration under section 12AA(3), affirming that the cancellation cannot be applied retrospectively. The appeal ITA No. 663/Kol/2016 is allowed, and ITA No. 76/Kol/2016 is allowed in part. en-us Thu, 30 Nov 2017 00:00:00 +0530 Thu, 07 Dec 2017 08:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352092 The Tribunal held that the order under section 263 was bad in law and allowed the appeal of the assessee. The Tribunal also partially allowed the appeal regarding the retrospective cancellation of registration under section 12AA(3), affirming that the cancellation cannot be applied retrospectively. The appeal ITA No. 663/Kol/2016 is allowed, and ITA No. 76/Kol/2016 is allowed in part. Case-Laws Income Tax Thu, 30 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352092