https://www.taxtmi.com/caselaws?id=464733 HC dismissed the petition seeking a mandamus directing the Executive Director (Finance), Airports Authority, to issue an accountant certificate for payments under a terminated airport licence. Court held the proviso to Section 201 of the Income Tax Act applied only from 1 July 2012, so key years (2009-10 to 2012-13) fall outside its scope and relief for those years was unsustainable. Destroyed records and the practical unenforceability of any direction, together with delay and laches, led to dismissal with pending applications. en-us Thu, 28 Nov 2024 00:00:00 +0530 Tue, 11 Nov 2025 19:01:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464733 HC dismissed the petition seeking a mandamus directing the Executive Director (Finance), Airports Authority, to issue an accountant certificate for payments under a terminated airport licence. Court held the proviso to Section 201 of the Income Tax Act applied only from 1 July 2012, so key years (2009-10 to 2012-13) fall outside its scope and relief for those years was unsustainable. Destroyed records and the practical unenforceability of any direction, together with delay and laches, led to dismissal with pending applications. Case-Laws Income Tax Thu, 28 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464733