2006 (2) TMI 67

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.....O. 165 dated 19.12.1986 in so far as it excludesSikandrabad Block of Bulandshahar District from the list of backward areas forthe purpose of getting the benefit under Section 80HH of the Income Tax Act.The petitioner has also prayed for quashing of the Circular issued by the Central Board Direct Taxesin so far as it restricts the benefit of the deduction under Section 80HH of theIncome Tax Act to....

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....petition. 5. The petitioner applied for land to set up a unit at Sikandrabad, District Bulandshahar on 27.09.1985. The U.P. State Industrial Development Corporation Ltd. allotted land to the petitioner for manufacturing of ceramic glazed tiles. A copy of this allotment letter is annexed as Annexure-1 to the writ Petition. The petitioner took various steps for setting up the project. 6. Subsequen....

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....from 01.04.1983. A copy of the Notification is annexed as Annexure-A2 to the writ Petition. Sikandrabad block of Bulandshahar District was excluded from the list of backward areas. 8. Learned counsel for the petitioner submitted that this action was arbitrary, illegal, discriminatory and ultra vires of Articles 14 and 19(1) (g) of the Constitution of India. However, we do not find any discriminat....