2025 (3) TMI 878

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.... For Appellant : Mr. S.C. Mohanty, Sr. Standing Counsel Mr. Avinash Kedia, Jr. Standing Counsel For Respondent : Mr. Jagabandhu Sahoo, Sr. Advocate Mrs. Kajal Sahoo, Advocate ARINDAM SINHA, ACJ. 1.  Mr. Mohanty, learned advocate, Senior Standing Counsel appears on behalf of revenue. He submits, the appeal be admitted on substantial questions of law suggested in the memo arisen fro....

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....e reassessment, in line with explanation (1) under section 37 (1). 3. Mr. Sahoo, learned senior advocate appears on behalf of respondent-assessee and points out from paragraph 11 of impugned order that the Tribunal found on facts. The appellate authority had examined Form H-1 submitted to Indian Bureau of Mines in regard to production of iron ore to find that very same figure had been reported ....

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....tension without statutory clearance under EIA notification dated 27th January, 1994 and amendments therein for environmental clearance is considered as illegal. Action should be initiated to recover value equivalent to market value. The assessee when show caused, came up with its explanation that Central Empowered Committee (CEC) in page 29 of its report observed as is reproduced below. "....