9911796707
TMI Blog2025 (3) TMI 878X X X X Extracts X X X X X X X X Extracts X X X X ..... act. It appears, the AO relied on report of Justice M.B. Shah Commission, which said, leases operated under deemed extension 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). We have not been able to find there arises a substantial question of law on the concurrent finding of fact. So far as disallowing the expenditure in terms of explanation (1) under section 37 (1) is concerned, the Tribunal said that the assessee had not claimed any expenditure on account of penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tutory clearances had not been obtained for the activity undertaken. The assessee suppressed production particulars. There was information had and the assessment reopened under section 147 in Income Tax Act, 1961. The Tribunal erred in negating this ground of appeal urged before it by revenue, on the assessee having been successful before the first appellate authority against the assessment made by the Assessing Officer (AO). The Tribunal also erred in deleting the addition of expenditure made in the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mining does not, for the purpose of Sec. 21 (5) of MMDR Act, 1957 fall in the category of illegal mining." (emphasis supplied) 6. We have not been able to find there arises a substantial question of law on the concurrent finding of fact. So far as disallowing the expenditure in terms of explanation (1) under section 37 (1) is concerned, the Tribunal said that the assessee had not claimed any expenditure on account of penalty imposed and paid. Reliance by the assessee was on report filed by the CEC pursuant to Justice M.B. Shah Commission. It was on page 29 in the report containing opinion that, inter alia, mining operations without clearance does not constitute illegal mining. Revenue will be able to apply explanation (1) under sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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