CREATIVE INFOCITY LTD Vs. UNDER SECRETARY

JUDGEMENT

(1.) By this writ-application under Article 226 of the Constitution of India, the writ-petitioner has prayed for issue of a writ of mandamus or any other appropriate writ, order or direction, directing the Central Board of Direct Taxes ["Board"] to forthwith notify the petitioner's industrial park for benefits under Section 80-IA of the Income Tax Act, 1961 in terms of Rule 18C[4] of the Income Tax Rules, 1962 ["Rules"] without any further or other inquiry.

(2.) The following facts are not in dispute:

(3.) Mr. J.P. Shah, learned counsel appearing with Mr. Manish J. Shah on behalf of the petitioner, has raised a pure question of law in support of this application.