hvn IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 642 OF 1999 Indusingh Enterprises & Finance Limited ... Petitioners Versus Union of India and Ors. ... Respondents Dr. K. Shivram with Mr. A.R. Singh for Petitioners. Mr. A.S. Shivsharan for Respondents. CORAM : F.I. REBELLO & D.G. KARNIK, JJ. DATED : OCTOBER 15, 2009 P.C. It is not necessary to set out facts in detail as the issue involved in this petition is similar to what was in issue in Writ Petition No. 782 of 1989 in the case of M/s Asia Corporation and Others Versus Commissioner of Income Tax and Ors. decided on 14.9.2009. In that case, we have held that the requirements of Section 245 of Income Tax Act are mandatory. In the instant case, there has been failure on that count. An additional fact of this case is that the Respondents had issued to the Petitioners a certificate which is at Annexure 4 to the affidavit of Mr. Jeet Chugani, President and C.E.O. of the Petitioners. The said certificate however, contains the following clause : “This certificate is subject to the final outcome of the Writ Petition 642/99 of 1999 filed by the Assessee in Hon’ble Bombay High Court.” Considering that, this petition has to be allowed. We make rule absolute in terms of Prayer Clause (b)(ii) with further direction that the certificate issued stands confirmed. (D.G. KARNIK,J.) (F.I. REBELLO,J.)