https://www.taxtmi.com/caselaws?id=466990 Rule 27(4)(iv) of the Odisha Minor Mineral Concession Rules, 2016 was construed to require the income tax return for the immediately preceding completed financial year, not a year whose return-filing period had not yet expired, so the bidder's filing for 2020-2021 satisfied the condition and rejection for non-filing of 2021-2022 was unsustainable. In judicial review of the sand tender, the Court held that a misconstruction of tender conditions that excluded the highest bidder and reduced public revenue justified intervention; the impugned judgment and rejection were set aside, a fresh auction was ordered, and restitutionary relief with refund was directed. en-us Fri, 07 Nov 2025 00:00:00 +0530 Fri, 27 Feb 2026 18:27:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466990 Rule 27(4)(iv) of the Odisha Minor Mineral Concession Rules, 2016 was construed to require the income tax return for the immediately preceding completed financial year, not a year whose return-filing period had not yet expired, so the bidder's filing for 2020-2021 satisfied the condition and rejection for non-filing of 2021-2022 was unsustainable. In judicial review of the sand tender, the Court held that a misconstruction of tender conditions that excluded the highest bidder and reduced public revenue justified intervention; the impugned judgment and rejection were set aside, a fresh auction was ordered, and restitutionary relief with refund was directed. Case-Laws Indian Laws Fri, 07 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466990