M.H.S.Ansari,J. - (1.) The petitioner-assessee has, in the instant writ application, inter alia, questioned the order dated September 12, 2001, passed by the Commissioner of Income-tax, Central-II (for short "the CIT"), being annexure P-15 whereby and whereunder the application filed by the petitioner under Section 80HHC(2)(a) of the Income-tax Act, 1961, has been rejected and prayed for consequential orders in that behalf. The petitioners have also prayed for certain other reliefs.
(2.) The order sheet dated July 8, 2002, shows that Mr. D.K. Shome, learned counsel appearing along with Md. Nizamuddin, advocate, for the respondent-tax authorities, submitted that the writ application can be heard without affidavit-in-opposition. The impugned order, it was submitted by Mr. Shome, can be sustained on the facts and for the reasons contained therein.
(3.) The main question for consideration in the instant writ application is whether, in the facts and circumstances of the case, petitioner No. 1 is entitled to extension of time in terms of Section 80HHC(2)(a) of the Income-tax Act, 1961, in respect of its claim for deduction in respect of the assessment year 1994-95.;