2017 (3) TMI 1919

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..... under Section 12A was granted to review-applicant - HELD THAT:- As office of CIT confirmed to review-applicant that registration certificate u/s 12A was granted on 22.09.1987 but despite repeated query, no such copy of registration certificate has been placed before us. No such certificate was available before Tribunal or other Revenue Authorities when the matters were decided and when we deci .....

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..... isra, learned counsel for Revenue. 2. This is an application seeking review of our judgment dated 12.01.2017 passed in Income Tax Appeal No. 55 of 2016. 3. Learned counsel for review-applicant submitted that in para 6 of judgment, this Court has observed that admittedly no registration certificate under Section 12A was granted to review-applicant. 4. Sri D.D. Chopra, learned counsel for r .....

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..... sues with the approval of the Ld. Commissioner of Income Tax, Meerut. 5. A bare perusal of aforesaid letter clearly shows that office of CIT confirmed to review-applicant that registration certificate under Section 12A was granted on 22.09.1987 but despite repeated query, no such copy of registration certificate has been placed before us. 6. We also find that no such certificate was availa .....

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