NDLI: Industrial Infrastructure Development Corporation (gwalior) M.p. Ltd. Vs. Commissioner of Income Tax, Gwalior

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	Income Tax Act 1961 – s.12-A and s.12-AA(3)
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Act(s) Referred	Income Tax Act, 1961 (43 of 1961)
Case(s) Referred	Referred Case 0
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Allowed
Headnote	Income Tax Act, 1961 – s.12-A and s.12-AA(3) – Cancellationof registration certificate under the Act by CIT – Power of –Appellant-company filed application u/s.12-A to the Commissionerof Income Tax (CIT) for grant of registration – Registrationcertificate 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 – Thereafter, CITcancelled/withdrew the certificate vide order dated 29.04.2002 –Appellant filed rectification application and contended that the CIThad no power to cancel/recall the certificate – CIT held order ofcancellation as legal and proper – Aggrieved, appellant filed appealbefore Income Tax Appellate Tribunal (ITAT), which set aside theorder of the CIT – However, High Court set aside the order of ITATand restored the order of the CIT and held that since there is noexpress power in the Act for cancelling the registration certificateu/s.12-A and hence power to cancel can be traced from s.21 of theGeneral Clauses Act to support such order – Propriety of – Held:Not proper – There was no express provision in the Act vesting theCIT with the power to cancel the registration certificate grantedu/s.12-A and such power of cancellation could be exercised by theCIT only on and after 01.10.2004 vide s.12AA(3) by Finance (No.2)Act 2004 – Order passed u/s.12-A by the CIT is a quasi judicialorder and being quasi judicial in nature, it could be withdrawn/recalled by the CIT only when there was express power vested inhim under the Act to do so – In instant case, there was no suchexpress power – An order of the CIT passed u/s.12-A does not fallin the category of “orders” mentioned in s.21 of the General ClausesAct – The expression “order” employed in s.21 would show thatsuch “order” must be in the nature of a “notification”, “rules” and “bye laws” – The order, which can be modified or rescinded byapplying s.21 of the General Clauses Act, has to be either executiveor legislative in nature whereas the order, which the CIT is requiredto pass u/s.12-A , is neither legislative nor an executive order but itis a quasi judicial order – It is for this reason, s.21 has noapplication in instant case – Order of the ITAT restored – GeneralClauses Act – s.21 – Finance (No-2) Act 2004.
Judge	Hon'ble Mr. Justice Abhay Manohar Sapre
Neutral Citation	2018 INSC 156
Petitioner	Industrial Infrastructure Development Corporation (gwalior) M.p. Ltd.
Respondent	Commissioner Of Income Tax, Gwalior
SCR	[2018] 10 S.C.R. 481
Judgement Date	2018-02-16
Case Number	6262

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