https://www.taxtmi.com/caselaws?id=22736 Cancellation of a certificate exempting a taxpayer from the operation of Sections 206C and 44AC of the Income-tax Act was held unsustainable because no show-cause notice was issued and no hearing was afforded before withdrawal. The High Court stated that even if the certificate had originally been issued by an officer lacking territorial authority, the holder had to be put on notice of the proposed cancellation and given an opportunity to contest that ground. The cancellation order was quashed for breach of natural justice, and the writ petition was allowed. en-us Thu, 25 Oct 1990 00:00:00 +0530 Sat, 12 Dec 2009 15:51:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22736 Cancellation of a certificate exempting a taxpayer from the operation of Sections 206C and 44AC of the Income-tax Act was held unsustainable because no show-cause notice was issued and no hearing was afforded before withdrawal. The High Court stated that even if the certificate had originally been issued by an officer lacking territorial authority, the holder had to be put on notice of the proposed cancellation and given an opportunity to contest that ground. The cancellation order was quashed for breach of natural justice, and the writ petition was allowed. Case-Laws Income Tax Thu, 25 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22736