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DELHI HIGH COURT
RAJIV SAHAI ENDLAW, SANJEEV NARULA
National Internet Exchange of India – Appellant
Versus
Union of India – Respondent


Table of Content
1. petitioner's request for revision of form. (Para 4 , 5 , 6)
2. previous court decisions relevant to petitioner's case. (Para 7)
3. recognition of genuine errors in tax filing. (Para 8 , 9)
4. court's directive on processing petitioner's claims. (Para 10)

JUDGMENT

Sanjeev Narula, J. (Oral)

[VIA VIDEO CONFERENCING]

CM APPL. 33850/2020 (for exemption)

1. Exemption allowed, subject to just exceptions.

2. The application is disposed of.

W.P.(C) 10795/2020

3. Respondents have not filed a counter affidavit despite opportunity granted to them. Today, Mr. Farman Ali, learned counsel appearing on behalf of the Respondents seeks further time for doing so. However, having regard to the nature of controversy arising in the present petition, need is not felt to grant further time to the respondents to file the counter affidavit. Further, we may also note that in several other matters comprising of a batch, counter-affidavits had not been filed, and the coordinate Bench of this court, to which one of us (Sanjeev Narula J.) is a member, has already heard the arguments and reserved the judgment. Accordingly we are proceeding to decide the present petition on the basis of the av

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