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.\u00a0 The respondent instructed\u00a0 vide Official Memorandum dated 1.3.2012 to withdraw the approval. On writ\u00a0 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\u00a0 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)<\/p>\n
(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).<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 80IA : Industrial undertakings\u2013Writ of mandamus or otherwise to respondent to notify the Industrial Park of the petitioner under Rule 18C of the Income Tax Rules, 1962. [S. 80IB (10), Art. 226]<\/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":[1],"tags":[],"class_list":["post-11419","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2Yb","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11419","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=11419"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11419\/revisions"}],"predecessor-version":[{"id":12887,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11419\/revisions\/12887"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=11419"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=11419"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=11419"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}