On writ the court directed the concerned authority to dispose of the application dated April 6, 2021, to accord a personal hearing to the assessee and thereafter pass a speaking order, bearing in mind the judgments in Yamuna Expressway Industrial Development Authority v. UOI n W. P. (C) No. 5603 of 2020, dated August 25, 2020 (Delhi) and Greater Noida Industrial Authority v. UOI (2023) 456 ITR 702 (Delhi)(HC) (AY.2019-20 to 2023-24)
Yamuna Expressway Industrial Development Authority v. UOI (2023)456 ITR 204/154 taxmann.com 287 (Delhi)(HC)
S. 10(46) : Body or Authority-Specified income-Industrial Development Authority constituted by Government for public benefit-Directions issued to concerned authority to pass speaking order. [Art. 226]