Supreme Court of India

Industrial Infrastructure Development Corporation (gwalior) M.P. Ltd. v. Commissioner of Income Tax, Gwalior

Neutral citation

Reported as [2018] 10 S.C.R. 481

Bench R. K. Agrawal and Abhay Manohar Sapre JJ.

Decided 16 February 2018

Status Distinguished

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

3 Supreme Court benches have cited this judgment.

What the Court ordered

We are of the considered view that the view taken by t he abovementioned three High Courts in the respective cases is in conformity with law and we accordingly approve the said view taken by these High Courts in three aforementioned decisions.

Judgment, page 9

From the headnote

Income Tax Act, 1961 – s.12- and s.12-AA(3) – Cancellation of registration certificate under the Act by CIT – Power of – Appellant-company filed application u/s.12- to the ommissioner of Income Tax (CIT) for grant of registration – Reg istration certificate was granted by the CIT vide order dated 13.04.1999 – However, on 27.11.2000 the CIT issued show cause notice to cancel/ withdraw the registration certificate granted – The reafter, CIT cancelled/withdrew the certificate vide order dated 29.04.2002 – Appellant filed rectification application and contended that the CIT had no power to

Authorities it was built on

2002 Indian National Congress (i) v. Institute of Social Welfare and Ors. cited by 18
2001 Harishankar Jain v. Sonia Gandhi cited by 9
1992 State of Madhya Pradesh v. Ajay Singh and Ors. Etc. cited by 2
1961 Ghaurul Hasan and Others v. The State of Rajasthan cited by 2

Where later benches applied it

2020 Sukh Sagar Medical College & Hospital v. State of Madhya Pradesh & Ors. referred to
2023 Orissa Administrative Tribunal Bar Association v. Union of India & Others not applicable
2021 U.P. Avas Evam Vikas Parishad through Housing Commissioner & Anr. v. Noor Mohammad & Ors. not applicable

Of those, 1 referred to · 2 not applicable

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