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

Bench: 2 — Abhay Manohar Sapre

In Brief

An industrial development corporation challenged the cancellation of its registration certificate under Section 12A of the Income Tax Act. The issue was whether the Commissioner of Income Tax could cancel a certificate once granted, and if so, under what authority. The Court held that the CIT had no power to cancel a registration certificate prior to 01.10.2004, as the grant of such certificates is a quasi judicial function requiring express statutory authority for cancellation. Section 21 of the General Clauses Act, which permits modification of executive/legislative orders, does not apply to quasi judicial orders. The express power to cancel was first introduced by amendment on 01.10.2004.

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Income Tax Law Statutory Interpretation Quasi Judicial Orders Administrative Law Cancellation of Certificates Tax Exemption Powers of Commissioner

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