2025 (1) TMI 1771

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....010-11 and order dated 27.02.2018 for A.Ys 2011-12, 2012-13, 2013-14 and 2014-15 respectively. 2. Since all the appeals were heard together and pertain to same assessee, these are being disposed of by this common order for the sake of convenience and brevity. 3. Briefly stated, the facts of the case are that the assessee is a State Pollution Control Board set up under section 4 of the Water (Prevention & Control of pollution) Act, 1974, with duties and functions of prevention and control of pollution in terms of various pollution controlling acts, viz. Water (Prevention & Control of Pollution) Act, 1974, Air (Prevention & Control of Pollution) Act, 1981, Hazardous Waste (Management & Handling) Rules, 1998, etc. 4. The assessee has ....

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....Copies of both the notifications have been furnished on record. 8. The ld. counsel for the assessee further submitted that the assessee-company was incorporated in the year 2002 and since then, it has been performing its duties and functions as issued by the Government of India in the area of environment protection and pollution control and there has been no change in its activities since then. The ld. counsel for the assessee relied on the Madhya Pradesh Pollution Control Board and State Pollution Control Board, Odisha wherein the CBDT has notified both of these Boards with retrospective effect and no person is adversely affected by giving retrospective effect to these notifications. 9. The ld. counsel for the assessee submitted that....