Concerns were raised that the definition could narrow protected areas and enable unregulated mining. The Court ordered an independent expert review before any enforcement.
The High Court held that prosecution was invalid because the officer who filed the complaint lacked authority under the sanction granted, reinforcing that sanction is a jurisdictional prerequisite.
The issue was whether a writ petition could bypass the statutory appeal after a final assessment order. The Supreme Court upheld dismissal of the writ, holding that availability of an appellate remedy bars writ jurisdiction, while granting time to file appeal.
The Court held that reassessment notices failed because seized documents did not relate to the relevant assessment years. Jurisdiction under Section 153C was therefore not validly assumed.
The Supreme Court issued notice on whether accumulated Compensation Cess ITC can be transitioned to GST after the Cess was abolished. The case examines if validly earned credit constitutes “property” under Article 300A that cannot be arbitrarily extinguished by the State.
The Supreme Court upheld the quashing of a reassessment notice issued after four years. It ruled that reopening based on a change of opinion, without any suppression of facts, is invalid.
The SC confirmed that reassessment beyond four years is invalid where full material facts were disclosed during scrutiny. A mere change of opinion cannot justify reopening.
Affirming the High Court, the Supreme Court held that syndicate income assessable in the hands of the AOP cannot be reassessed in members’ hands.
SC dismissed the Revenue’s challenge and affirmed that Common Area Maintenance charges are service-related payments, not rent, and attract TDS under Section 194C.
The SC upheld the ITAT’s ruling that fresh assessments were barred by limitation since the Assessing Officer acted beyond the period prescribed under Section 153(2A).
