TMI Blog2000 (7) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... m the date of submission of the form being Form No. 37-I under the Income-tax Rules, 1962. In this context, Mr. Singhvi, learned counsel appearing for the petitioners, cited a judgment reported in DLF Universal Ltd. v. Appropriate Authority [2000] 243 ITR 730 (SC) in paragraph 20 (page 752 of 243 ITR), whereof it is held that the statement in Form No. 37-I was in order and was furnished to the appropriate authority within the time prescribed. The appropriate authority did not make any order within three months of its receipt of the said statement for purchase of the immovable properties in question by the Central Government. That being the position, the appropriate authority is duty bound to issue no objection certificate to the transfer of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dence more time has elapsed within the prescribed three months period. In fact, the Superintending Engineer of the office of the income-tax authority has taken initiative as per the annexure from January 18, 2000, and even thereafter certain clarifications were sought for on February 8/11, 2000. But even after several correspondence nothing was finalised as a result where of the authority concerned rejected in giving no objection certificate on May 19, 2000, which, according to the petitioners, is after the expiry of the 90 days period, that is May 7, 2000. Mr. Rupen Mitra, learned senior counsel appearing for the authority. contended before this court that in the instant case deeming provision is not applicable since the matter was proce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... properly day-by-day for which necessary assistance of both the parties and co-operation in connection thereto is desired by this court which will be done as expected. In spite of the same in case of any failure on the part of the authority in respect of due compliance within the period as prescribed by the court, it will be deemed that no objection certificate has been issued by the authority concerned in the light of the judgment and the order passed by this court. Thus, the writ petition is disposed of. No order is passed as to costs. Since no affidavit has been used by the respondents, no allegations in the writ petition are admitted by them. All the documents filed are kept with the record. Xeroxed certified copy of this judgm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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