Reserved on 02.03.2017 Delivered on 21.04.2017 Court No. - 3 Case :- MISC. BENCH No.-460 of 2017 Petitioner :- Yamuna Expressway Industrial Development Authority, Noida Respondent :- Principal Commissioner Of Income Tax-Noida & 6 Others Counsel for Petitioner :- Ashish Chaturvedi,Abhinav Mehrotra Counsel for Respondent :- Alok Mathur,Surya Bhan Pandey Hon'ble Sudhir Agarwal,J. Hon'ble Ravindra Nath Mishra-II,J. 1. Heard Shri Balbir Singh, learned Senior Advocate, assisted by Shri Abhinav Mehrotra, Shri Ashish Chaturvedi, and Ms. Rubal Maini, Advocates appearing for petitioner and Shri Ashok Mehta, learned Senior Advocate and Additional Solicitor General of India, assisted by Shri Alok Mathur, and Gaurav Mahajan, Advocates and Sri Asit Chaturvedi, learned Senior Advocate, assisted by Sri Arpit Kumar, Advocate, appearing on behalf of respondents. 2. Petitioner has sought following reliefs: i) to issue writ, order or direction in nature of Certiorari to quash impugned order dated 14.12.2016 illegally issued by respondent no.1 without any jurisdiction; ii) to declare that respondent no.4 herein is competent authority to assess petitioner for assessment years in question; iii) to issue writ, order or direction in nature of Mandamus to command respondent no.4 (being competent authority) to make assessment of petitioner for assessment years in question under applicable provisions of Act. 3. Impugned order dated 14.12.2016 has been passed/issued by respondent no.1, observing that Tribunal has not granted any registration, but merely directed Commissioner of Income Tax (Exemption) (hereinafter referred to as CIT(E) ) to grant Registration under Section 12A of Income-tax Act, 1961 and in absence of Registration jurisdiction of assessment would lie with Assistant Commissioner of Income Tax, Circle-3, Noida. 2 4. Question of grant of Registration under Section 12A and correctness of judgment of Income Tax Appellate Tribunal, Delhi Bench, New Delhi dated 19.05.2016 passed in Income Tax Appeal Nos.112/Del/2016 and 113/Del/2016 has already been decided in Income Tax Appeals Nos.107 of 2016 and 108 of 2016 vide order of date. 5. In view thereof, we direct respondent 1 to examine matter afresh and pass appropriate order within two months from date, certified copy of this order is produced before it. order impugned in this petition is set aside. 6. With aforesaid observations/directions, petition is disposed of. Order Date :- 21st April, 2017. Arvind/M.V.S.Chauhan Yamuna Expressway Industrial Development Authority v. Principal Commissioner of Income-tax-Noida & 6 Other