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Issues:
Challenge to rejection of "no objection certificate" by Assistant Commissioner of Income-tax based on deeming provision after 90 days from form submission. Analysis: The petitioners challenged the rejection of the "no objection certificate" by the Assistant Commissioner of Income-tax, arguing that the rejection cannot be valid after the expiry of 90 days from the submission of Form No. 37-I. Citing a relevant judgment, it was argued that the appropriate authority is obligated to issue the certificate if no order is made within three months of receiving the statement. The respondents contended that the form submitted was not in order, highlighting various defects, including the non-availability of floor area ratio (FAR). However, the petitioners clarified the necessary details within the prescribed time, but the authority rejected the certificate after the 90-day period had elapsed. The authority argued that the deeming provision was not applicable as they had proceeded with the matter within the 90-day period. The court noted that the communication of rejection on May 19, 2000, was within the prescribed time, as the petitioners were informed earlier. The court emphasized that regardless of whether the rejection was out of time or communicated within time, it would not prejudice either party. Consequently, the court directed the respondent-authority to complete the formalities for issuing the certificate within one month to avoid any further disputes. The court disposed of the writ petition without passing any costs. It was noted that since no affidavit was used by the respondents, the allegations in the petition were not admitted. All documents were kept with the record, and certified copies of the judgment and order would be supplied to the parties. The parties were instructed to act on the signed copy of the judgment and order as per the court's directions.
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