akshay vaidmutha (bcom) (307 Points)
26 January 2019
CA CS Chirag
(Practicing CA)
(834 Points)
Replied 26 January 2019
there is no specific definition of the terminology provided but plain reading of the line contains the meaning linked with the person who has initiated the process of cancellation, date of cancellation is linked to application of cancellation by tax payer and date of order of cancellation is linked to order of the cancellation by the tax authorities.
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