M/S PUNJAB INSTITUTE OF MEDICAL SCIENCES, GARHA ROAD , JALANDHAR vs. COMMISSIONER OF INCOME TAX JALANDHAR AND ANR

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH

3) of the Act, which was inserted vide Finance Act 2004 with effect from 01.10.2004, wherein the registration granted under Section 12A of the Act, as it stood before the Finance Act of 1996 and subsequently empowered the Commissioner to cancel such a registration. Thus, the Principal Commissioner, if satisfied, that activities of such an institution are not genuine or/are