TMI Blog2013 (7) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner of Income Tax to pass fresh reasoned order under Section 12AA(3) of the Act, though the proceedings under Section 12AA(3) of the Act had already been dropped by the Commissioner of Income Tax and this was not an issue before the High Court in the writ petition. - Commissioner directed to pass a fresh reasoned order under Section 12AA(3) of the Act. - Special Leave to Appeal (Civ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al. However, we find that in the impugned order of the High Court, a direction has also been given to the Commissioner of Income Tax to pass fresh reasoned order under Section 12AA(3) of the Act, though the proceedings under Section 12AA(3) of the Act had already been dropped by the Commissioner of Income Tax and this was not an issue before the High Court in the writ petition. We issue notice ..... X X X X Extracts X X X X X X X X Extracts X X X X
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