2019 (3) TMI 1602

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Duvvuru RL Reddy,Judicial Member And Shri S.Jayaraman, Accountant Member Petitioner by: Mr. R.Vijayaraghavan, Advocate Respondent by: Mr. Sailendra Mamidi, PCIT ORDER S.Jayaraman,  The assessee filed these Miscellaneous Petitions No. 186, 187 & 188/Chny/2018 against the orders passed by this Tribunal in ITA Nos.370 ,637 & 638/Chny/2017 dated 19.06.2018.   2. The Ld. AR ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ITA No.370/Chny/2017: 1. The order of the Principal Commissioner of Income Tax, Central 2, Chennai, cancelling the registration of the appellant under section 12AA of the Act, is against the facts and circumstances of the case, against the law and the principles of equity and natural justice. 2. The entire proceeding for cancellation of registration under sectionl2AA is invalid. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....(Appeals)-18, Chennai is against the facts and circumstances of the case, against the law and the principles of equity and natural justice. 2. The CIT (A) erred in confirming the contents of the asst order passed by AO which has overlooked the provisions of sec 11 and Sec 10(23C)(vi) which were duly available at the time of passing of asst order. The CIT(A) ought to have appreciated that ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ellation order passed by DGIT(Inv.) which itself was passed overlooking the fundamental facts and the provisions of law and unauthorized in terms of its validity as the cancellation was retrospective which the law does not explicitly permit. 6. The learned CIT(A) erred in placing reliance on the cancellation order of sec 12A(a) by the Pr. CIT which itself was passed overlooking the fundam....