2017 (9) TMI 837

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.... Parikh, Advocate ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. The petitioner has challenged an order dated 13.5.2014 passed by the Government of India rejecting the petitioner's application for issuing notification under section 80IA( 4)(iii) of the Income Tax Act ("the Act" for short). For the ultimate view that we are likely to take, it is not necessary to record facts ....

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....uirements of the scheme for exemption with respect to development and maintenance of an industrial park. Such issues were highlighted in the impugned order. Referring to two notices issued by the authority on 25.2.2014 and 16.4.2014, it was recorded that no response came from the petitioner and, therefore, the authority proceeded on the basis of available material on record. Case of the petitioner....

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....ave filed affidavit controverting the petitioner's stand that communication dated 21.4.2014 was filed personally on behalf of the petitioner. In fact, the stand of the respondent is that no such communication is received. 4. Admittedly, the impugned order proceeds on the basis that in response to the two notices dated 25.2.2014 and 16.4.2014, there was no representation of the petitioner. N....

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....o prove conclusively that such documents were inwarded before the authority before the final order of rejection was passed, would be just too harsh. 5. Under the circumstances, impugned order dated 13.5.2014 is set aside. The authority shall pass fresh order after considering the additional documents accompanying the petitioner's representation dated 21.4.2014 made in response to the summon....