MAHANAGAR TELEPHONE NIGAM LTD Vs. STATE

JUDGEMENT

(1.) 1. This is an application, by a public sector company, under Section 245Q(1) of the IT Act, 1961 (for short the "Act"). The applicant sought advance ruling of the Authority on the following question:

(2.) On 5th April, 2004, when the application came up for hearing, the jurisdictional CIT raised a preliminary objection on the ground that clearance of COD had not been obtained by the applicant. After hearing both the parties, the Authority passed an order on that date. The relevant portion of the order may be extracted here :

(3.) WE declined adjournment as the case is very old and there is a statutory duty to pronounce ruling within six months of filing of application and from the date of passing the order, referred to above, period of six months has elapsed. The case is taken up today, as fixed earlier.