These are appeals preferred by the assessee against the separate impugned orders of the Assessing Officer (hereinafter in short 'the AO') dated 29.03.2021 / 31.03.2021 pursuant to the directions of the Dispute Resolution Panel (hereinafter in short 'the DRP') both dated 05.02.2021 and pertain to Assessment Years (hereinafter in short 'AY') 2016-17 & 2015-16 respectively.

IT(TP)A Nos.32 & 33/Chny/2021 (AY 2016-17 & 2015-16) M/s.Sundram Fasteners Ltd.

:: 2 ::

2. Both parties agreed that issues permeating in both the assessment years are similar and identical except that of ground no.3, 5, 9, 12 & 13 for assessment year 2016-17, which will be discussed at the last.

The instant batch of writ petitions under Article 226 of the Constitution of India essentially challenges the recommendations made by the Municipal Valuation Committee-III (hereinafter referred to as 'MVC-III') under Section 116 of the Delhi Municipal Corporation Act, 1957 (hereinafter referred to as 'DMC Act') which are sought to be implemented to levy property tax by erstwhile East Delhi Municipal Corporation (hereinafter referred to as 'EDMC'). EDMC was reunified alongwith other Corporations and is now called the Municipal Corporation of Delhi (hereinafter referred to as 'Corporation').

1. Learned Counsel appearing for the Respondent No. 1 submits that the reply has been filed but the same has been filed belatedly, therefore, it has not come on record. The office is directed to place it on record.

2. Learned Counsel for Respondent No. 1 is directed to supply a copy thereof to the Counsel for the Applicant within one week.

3. Learned Counsel for Respondent No. 2 has also informed that the Officer of UPPCB had visited the site and found that the solid waste was unauthorizedly dumped in an area of 1600 sq.m. He has pointed out that there is no sanction/approval granted by the UPPCB in respect of this secondary collection point. He has sought two weeks' time to file the reply.

1. Learned Counsel appearing for the Respondent No. 1 submits that the reply has been filed but the same has been filed belatedly, therefore, it has not come on record. The office is directed to place it on record.

2. Learned Counsel for Respondent No. 1 is directed to supply a copy thereof to the Counsel for the Applicant within one week.

3. Learned Counsel for Respondent No. 2 has also informed that the Officer of UPPCB had visited the site and found that the solid waste was unauthorizedly dumped in an area of 1600 sq.m. He has pointed out that there is no sanction/approval granted by the UPPCB in respect of this secondary collection point. He has sought two weeks' time to file the reply.

1. This original application is registered suo motu on the basis of the news item titled "दे हरादन ू : उ राखंड के 104 वग कलोमीटर जंगल पर क ज़ा... सैकड़ो पेड़ काटे , वन वभाग क भू मका सवालो म" appearing in 'Amar Ujala' dated 22.08.2024.

2. The news item relates to the encroachment of forests in Uttarakhand. As per the article, a total of 104.54 square kilometres of forest in 39 forest divisions of the State is occupied by encroachers. The news item questions the inaction by the Forest Department as the encroachment took place gradually, yet no action has been taken by the authorities. The article mentions that 11 thousand hectares of forest land in the State were encroached and the Forest Department did not even know about it and upon gaining knowledge, only 11.5 hectares of forest land were freed from encroachment. Furthermore, the Uttarakhand Forest Statistics Book published in 2017-2018 reported that 9,506.2249 hectares of forest land were encroached upon. However, under the CM's instructions, a recent campaign initiated by the Forest Department last year reported an increased figure of 11,814.47 hectares of encroached forest land. This raises questions about whether the increase occurred over the past three years or if it reflects earlier encroachments that were previously unreported.

The Court :- We have heard the learned Advocates for the parties. This appeal has been filed by the respondent in WPO/1664/2023 challenging the interim order dated 14.12.2023.

By the said interim order the positive direction has been issued to the appellant to disburse the dues to the writ petitioner in terms of the bills for the period other than pertaining to the financial year 2018-19 and also the appellant has been restrained till the disposal of the writ petition from refusing to accept the bills which has been filed by the writ petitioner for the subsequent period including the current years.

We find that relief granted to the writ petitioner is in fact the relief which has been prayed for by the writ petitioner in prayers (f) and (g) of the writ petition. The learned Single Bench was also conscious of the fact that to decide the matter finally affidavits have to be called for and, accordingly, issued appropriate direction.

The Court:- This appeal by the assessee filed under Section 260A of the Income Tax Act, 1961 (the Act) is directed against the order dated January 16, 2024 passed by the Income Tax Appellate Tribunal 'C' Bench, Kolkata (the Tribunal) in ITA No.1964/Kol/2019 and C.O. No.39/Kol/2019 for the assessment year 2015-16. This appeal is admitted on the following substantial questions of law:-

(i) Whether the Tribunal was justified in law in upholding the invocation of sub-section (2) of section 14A of the Income Tax Act, 1961 and rule 8D(2)(iii) of the Income Tax Rules, 1962, in the absence of any satisfaction recorded by the Assessing Officer that having regard to the accounts of appellant, the appellant's claim that expenditure of Rs.9,77,888/ was incurred in relation to the exempt income was not correct?

has held that the writ petition is not maintainable in Patna High Court CWJC No.5157 of 2020 dt.11-11-2024 view of the judgment rendered by this Court in Sidheshwar Prasad (supra) as also the decision of the learned Division Bench of this Court in the case of Rajeshwar Prasad v. The State of Bihar and Others [L.P.A. No. 822 of 2015] and accordingly it was disposed off giving liberty to the petitioner of the said writ petition to file appropriate petition under the Act, 1947. The copy of the said order has also been brought on record as Annexure-E to the supplementary counter affidavit.

6. Dr. Anand, learned counsel for the Corporation also countered the submissions of the learned counsel for the petitioner on the point of merit(s).

:

The Appellant filed an (offline) RTI application dated 16.12.2022 seeking the following information:

"1. The name of revenue villages with survey nos of tower line erected for PowerGrid Corporation of India Ltd 800KVA HVDC Transmission Line Raigargh (Chattisgargh) to Pugalur (TN) in Erode Dr?

2. The copy of item wise list of cut and removed trees, category, age, analysis and evaluation certificate from Agriculture Department for erecting PowerGrid Corporation of India Ltd 800KVA HVDC Transmission Line Raigargh (Chattisgargh) to Pugalur (TN) in Erode Dr?

3. The copy of details of the following a. Land compensation paid.

b. Compensation paid for crops (item wise) c. Compensation paid for trees (item wise) For erecting PowerGrid Corporation of India Ltd-800KVA HVDC Transmission Line Raigargh (Chattisgargh) to Pugalur (TN) in Erode Dt?

Through: -

Mr. Furqan Yaqoob, GA CORAM:

HON'BLE MR JUSTICE RAJESH SEKHRI, JUDGE (ORDER) 08.11.2024 The petitioner is aggrieved of order dated 212-JKPCC of 2024 dated 18.10.2024, by virtue of which the stone crusher unit of the petitioner has been directed to be closed by respondent No. 2 on the ground that the petitioner has failed to produce the requisite documents from the revenue department as per Rule 10 of S.O. 60 of 2021 dated 23.02.2021 without valid consent from the J&K Pollution Control Committee and that the unit of the petitioner is being run in violation of Section 25/26 of the Water (Prevention and Control of Pollution) Act, 1974 and Section 21 of the Air (Prevention and Control of Pollution) Act, 1981. By virtue of the impugned order, respondent No. 3 has also been directed to de-register the stone crusher of the petitioner.

Moneda naţională s-a depreciat, marţi, în raport cu euro, care a fost calculat de Banca Naţională a României (BNR) la 4,9761 lei, în creştere cu 0,12 bani (+0,02%) faţă de cotaţia precedentă, de 4,9749 lei. De asemenea, leul a pierdut teren în faţa dolarului american, care a fost cotat la 4,6867 lei, în creştere cu ...

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