Held that\u00a0 the circular issued by the Central Board of Direct Taxes is binding on the authorities and the Commissioner (E) being an authority under the Central Board of Direct Taxes, his order passed without a document identification number, was non est and liable to be quashed, in view of Circular No. 19 of 2019, dated August 14, 2019(2019) 416 ITR 140 (St) \u00a0 issued by the Central Board of Direct Taxes. However, as the issue was stayed by the Supreme Court in the case of CIT v. Brandix Mauritius Holdings Ltd. (2024)158 taxmann.com 247 (SC), the Tribunal\u2019s quashing of the order of the Commissioner (E) would be suspended till the issue was decided by the Supreme Court. On merit\u00a0 all the issues on the basis of which, the Commissioner (E) had cancelled the assessee\u2019s registration had already been settled by various appellate authorities on earlier occasions and the issues, having reached finality, could not be used for cancelling the assessee\u2019s registration. Therefore, the order under section\u00a012AB(4)\u00a0of the Commissioner (E) cancelling the assessee\u2019s registration is\u00a0 quashed on the merits.<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 12AB: Procedure for fresh registration-Cancellation of registration-Order of cancellation of registration is quashed-Document Identification Number-Order in CIT v. Brandix Mauritius Holdings Ltd (2024)158 taxmann.com 247 (SC) is suspended till issue decided by Supreme Court. [S. 12A, 12AA, 12AB(4)] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-51876","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-duI","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51876","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=51876"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51876\/revisions"}],"predecessor-version":[{"id":51877,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51876\/revisions\/51877"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=51876"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=51876"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=51876"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}