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TMI Blog2023 (7) TMI 577X X X X Extracts X X X X X X X X Extracts X X X X ..... as issued qua the petitioner/assessee, with regard to AYs 2014-15 to 2018-19 should be extended to the AYs which are subject matter of its application dated 06.04.2021 - petitioner/assessee has filed an application, followed by multiple reminders for disposal of the same application - HELD THAT:- To be noted, the AYs which are subject matter of the same application are 2019-20 to 2023-24. It a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing. The concerned authority will have liberty to conduct the hearing via video conferencing. (iii) The concerned authority will pass a speaking order, bearing in mind the judgments referred to hereinabove, and the notification dated 24.12.2020. - MR RAJIV SHAKDHER AND MS TARA VITASTA GANJU, JJ. For the Petitioner - Mr Jasmeet Singh, Mr Saif Ali, Mr Pushpendra S. Bhadoriya, Mr Divjot B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le with the court. 3.1 Therefore, with the consent of learned counsel for the parties, this writ petition is taken up for hearing and final disposal at this stage itself. 4. The principal grievance of the petitioner/assessee is that it has not been given benefit of the provision of Section 10(46) of the Income Tax Act, 1961 [in short, the Act ] qua the Assessment Years (AY) in issue. 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Authority v. Union of India Ors. . 7. We may note that so far as this court is concerned, in respect of Greater Noida Industrial Development Authority, a similar approach has been adopted via judgment dated 14.12.2022, passed in W.P.(C)17049/2022. 8. Accordingly, writ petition is disposed of, with the following directions: (i) The concerned authority will dispose of the application dat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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