The assesseeeis carrying on its business under the name and style “M/s. Softzone Tech Park Limited” and is engaged in development of Industrial Park for providing facilities to IT/ITES sector and operation and maintenance of said Industrial Park.  The respondent instructed  vide Official Memorandum dated 1.3.2012 to withdraw the approval. On writ  the Court held that the language employed in the Official Memorandum impugned would not indicate that the instructions therein were only recommendatory. Accordingly the Court directed  the CBDT to notify the petitioner’s Industrial Park under Rule 18-C of the Income Tax Rules, 1962 in terms of the Industrial Park Scheme, 2002 in an expedite manner, in any event, not later than three months from the date of receipt of certified copy of the order.(AY. 2010-11)

(Scheme :Notified by the Central Government of India in the Gazette of India dated April 1, 2002 vide Notification No. 354(E) of 2002 ([2002] 255 ITR (St.) 125).