Notice to cancel approval u/s 10(23)(vi) is invalid as it didn't exhibit an thought process of CIT(E); SLP dismissed

INCOME TAX : Where High Court held that show-cause notice issued to assessee to withdraw approval granted under section 10(23C)(vi) did not exhibit any thought process of Commissioner (Exemptions) and, thus, such notice being invalid, consequential order was void ab initio for want of jurisdiction, SLP filed against said order was to be dismissed

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