Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
Relevant product market was identified as use of Crystalline Durability Admixture in heavy infrastructure projects and geographic market as India; the Maharashtra-only market pleaded by the appellant was rejected for lack of basis. The respondent authority (MSRDC) was held not to be dominant in the relevant market after assessment of market share and project data, and therefore no abuse of dominance under the Competition Act was found; IRC accreditation as an eligibility criterion did not amount to unfair discrimination. No cartelisation or agreement restricting supply was established, no prima facie case required DG investigation, and the appeal was dismissed.
Relevant product market was identified as use of Crystalline Durability Admixture in heavy infrastructure projects and geographic market as India; the Maharashtra-only market pleaded by the appellant was rejected for lack of basis. The respondent authority (MSRDC) was held not to be dominant in the relevant market after assessment of market share and project data, and therefore no abuse of dominance under the Competition Act was found; IRC accreditation as an eligibility criterion did not amount to unfair discrimination. No cartelisation or agreement restricting supply was established, no prima facie case required DG investigation, and the appeal was dismissed.
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