Issues 27 24-25
15. Consideration on Merit 28-247 25
16. Prefatory Note 28 25-50
17. Issue I-Relating to Limitation ... principle of 'Polluter's Pay'?
CONSIDERATION ON MERITS
28. Prefatory note:
(A) Facts have not been put in a straight manner
Reliance Industries Limited, Mumbai vs Assistant Commissioner Of Income Tax- ... on 10 November, 2020
THE
believe that income
chargeable to tax had escaped assessment. In the prefatory
part of this judgment, a reference has been made to the
relevant provisions
2018
filed by the Genco i.e. Udupi Power.
PREFATORY
3. As indicated above, Udupi Power is a generating company which
has established and operates
JUDGMENT
PER HON'BLE MR. JUSTICE R.K. GAUBA, OFFICIATING CHAIRPERSON
PREFATORY
1. The first Respondent, Maharashtra Electricity Regulatory Commission
(hereinafter "MERC
once again in the hands of the
assessee. Bearing in mind these prefatory observations in regard to the
legislative object, we may now proceed
vice of non-compliance of the doctrine of natural justice. With these prefatory observations, now, we proceed to consider the assertions made on behalf
supra. Even in Vikram Jain's case, the Tribunal quoted the prefatory remarks and not to the findings of the Supreme Court
these appeals have come up before us.
11. A necessary prefatory exercise is to take a close look at the ratio decidendi
Arguments 94-97 80-100
8. Issues 98 100-101
9. Prefatory Discussion 99-146 101-164
a) Statutory Provisions
