2018 (3) TMI 1668

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....yal,S.S.C. I.T. For the Respondent : Ashish Bansal,S.K. Garg ORDER Heard Sri Gaurav Mahajan, learned Counsel for the department and Sri Ashish Bansal, learned Counsel for the assessee. This is an appeal filed by the department under Section 260A of the Income Tax Act, 1961 against an order of the Tribunal dated 30.12.2009 by which the order passed by the authority registering the asses....

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...., 1961 can not be retrospective when this was not the ratio decidendi of the above decision ?" The facts of the case are that the CIT passed an order on 28.04.2009 whereby it cancelled the registration of the assessee under Section 12A of the Act retrospectively w.e.f. 01.04.2005 on certain grounds that the activities of the assessee were not being carried on in accordance with the provisions r....