DEVRAJ INFRASTUCTURES LTD. Vs. CHAIRMAN/MEMBER (INDUSTRIAL PARK)

JUDGEMENT

(1.) (CAV) - By way of this petition, under Art. 226 of the Constitution of India, the petitioner has prayed for quashing of the communication dated 17.03.2017. By the impugned communication, the application of the petitioner, seeking rectification in the notification dated 26.12.2016, has been rejected.

(2.) By the notification dated 26.12.2016, the petitioner's undertaking was notified as eligible for the benefit of deduction of tax under the provisions of Clause (iii) of subsection (4) of section 80I A of the Income Tax Act, 1961 ('the Act' for short). According to the notification, the benefit of deduction to the petitioner's industrial park would be available to such park from the date of its commencement i.e. 05.09.2010. Condition no. 7 of the notification granted such benefit to the undertaking from such date of commencement. Rectification of this condition sought was rejected.

(3.) The petition arises under the following facts: