In Mineral Area Development Authority v. Steel Authority of India, the nine-Judge Bench of this Court clarified the legal position by overruling India Cement Ltd. v. State of Tamil Nadu and related decisions. Following this, there was a request for prospective application of the judgment. Hearings were scheduled to determine whether the ruling should be applied prospectively.
Delhi HC quashes reopening of tax assessment, ruling that technical delay in e-filing Form 10 before assessment completion is unjustified. Case: FY 2016-17.
