Development Authority v. The Assistant Commissioner Of Income Tax (Exemption) Circle-2 And Ors

YUGANDHARASHARADPATIL Digitally signedbyYUGANDHARASHARAD PATILDate:2023.06.0810:57:38 +0530 Yugandhara Patil 438-WP-963-2020.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 963 OF 2020 Mumbai Metropolitan Region Development Authority … Petitioner VersusThe Assistant Commissioner of Income Tax (Exemption) Circle-2 and Ors. … Respondents ****** Mr. Madhur Agrawal i/b Mr. Atul K. Jasani for Petitioner.Mr. Suresh Kumar for Respondents. ****** CORAM: K.R.SHRIRAM & M.M.SATHAYE JJ. DATE : 6[th] JUNE 2023 P.C. :- 1.Mr. Agrawal, on instructions states that after the petition wasfiled, Commissioner of Income Tax (Appeals) has issued notice forhearing the main appeal and reply has also been filed by Petitioner.Mr. Agrawal states that since Petitioner is a statutory authority underthe Metropolitan Region Development Authority Act, 1974 ,Respondent No. 3, viz., CIT (Appeals), be directed to dispose theappeal within a fixed time. Mr. Agrawal also states that until then,stay granted on 20[th] March 2020 be continued. 2.Mr. Suresh Kumar leaves it to the discretion of Court. 1 /2 438-WP-963-2020.doc 3.Having considered the petition and since there is no reply filedand stay was granted on 20[th] March 2020, we would dispose thepetition with following directions:-and stay was granted on 20[th] March 2020, we would dispose thepetition with following directions:- (a)Respondent No. 2/appropriate appellate authorityshall dispose the appeal filed by Petitioner on orbefore 30[th] September 2023. shall dispose the appeal filed by Petitioner on orbefore 30[th] September 2023. (b)A personal hearing be given to Petitioner, notice whereof shall be given at least seven working days in advance. advance. (c)The order to be passed shall be a reasoned order dealing with all submissions of Petitioner. (d)If Petitioner wishes to file written submissions, the same shall be filed within three working days of the personal hearing. 4.Petition disposed. No order as to costs. 5.We clarify that we have not gone into merits of the matter. 6.Stay granted on 20[th] March 2020 shall continue till disposal of the appeal. [M.M.SATHAYE,J.] [K.R.SHRIRAM, J.] 2 /2