2024 (11) TMI 1545

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....us directing Respondent No. 2, Executive Director (Finance) Airports Authority of India to issue Accountant Certificate (Annexure-A to the Form 26A of the Income Tax Act, 1961 "IT Act" ). This certificate pertains to payments allegedly made by the Petitioner including Royalty, Rent, and other amounts as per the License Agreement dated 3rd April 2009 to Respondent No. 3- Airports Authority of India, "AAI" granting the Petitioner the use of the Salem Airport for a period of five years, from 3rd April 2009 to 2nd April 2015. 2. The Petitioner has approached this Court seeking relief nearly a decade after the termination of the License Agreement, making the claim patently barred by delay and laches. Nonetheless, on 28th October, 2024, the co....

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....or the period prior to 01.04.2013. However, it has been confirmed by AIMS that they are unable to retrieve any details from the package, since the records are not saved in any server. 3) Detail of payments, out all mentioned in writ petition, received from Kohinoor Educational services (P) Ltd., (KESPL) as verified from the AAI, RHQ/SR bank statement for the referred period S.no Date of Receipt Amount Receipt Mode Remarks 1 03.04.2009 9,90,000.00 DD-5482   2 03.04.2009 9,90,000.00 DD-5483   3 03.04.2009 9,90,000.00 DD-5485   4 ....

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....nnot be verified whether AAI has included the income in its computation of income. Due to this, certificate in Form 26A cannot be issued. (copy of same is hereby attached for reference) 6) Further, RHQ SR has initiated several follow-up actions towards recovery of outstanding dues from the agency proved futile. Subsequently, eviction order has been issued under AAI Act. Abandoned Assets of M/s. KESPL available in the AAI premises at Salem Airport had been auctioned through MSTC and an amount of Rs. 1,14,55,000/- had been realized and the proceeds were adjusted against the dues. Further, APD, Salem had sent request letter vide letter dated 31.01.2020 to The District Collector, Salem to proceed with recovery action towards the outsta....