M/S. BIRAJA CONSTRUCTION,JAJPUR vs. ACIT (CENTRAL CIRCLE), CUTTACK

In the result, all the three appeals of the assessee are allowed

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अऩीऱ सं/Ita No.200 To 203/Ctk/2022 (ननधाारण वषा / Assessment Year : 2013-2014 To 2016-2017) M/S Biraja Construction, Vs Acit, Central Circle, Cuttack Ganapatipur, Kodandapur, Jajpur-755001 Pan No. :Aadfb 6414 A (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue By : Dr. Abani Kanta Nayak, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 12/10/2023 घोषणा की तारीख/Date Of Pronouncement : 12/10/2023 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Order Of The Ld. Cit(A)-2, Bhubaneswar, Dated 31.10.2022, Passed In I.T.Appeal No.:Bhubaneswar-2/10113/2012-13, 2/10380/2013-14, 2/10310/2014-15 & 2/10410/2015-16, For The Assessment Years 2013-2014, 2014-2015, 2015-2016, 2016-2017, Respectively 2. It Was Submitted By The Ld. Ar That The Facts In All The Cases Are Identical. It Was The Submission That There Was A Search On The Premises Of The Assessee On 27.02.2019. Notice U/S.153A Of The Act Came To Be Issued On 07.02.2020. The Return Came To Be Filed In Response To The Notice U/S.153A Of The Act On 19.03.2020. It Was The Submission That The 2

reassessment under sections 147/148 of the Act has to be saved, otherwise the Revenue would be left without remedy. 3. Further, the Hon’ble Supreme Court in para 14

M/S. BIRAJA CONSTRUCTION,JAJPUR vs. ACIT (CENTRAL CIRCLE), CUTTACK

In the result, all the three appeals of the assessee are allowed

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अऩीऱ सं/Ita No.200 To 203/Ctk/2022 (ननधाारण वषा / Assessment Year : 2013-2014 To 2016-2017) M/S Biraja Construction, Vs Acit, Central Circle, Cuttack Ganapatipur, Kodandapur, Jajpur-755001 Pan No. :Aadfb 6414 A (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue By : Dr. Abani Kanta Nayak, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 12/10/2023 घोषणा की तारीख/Date Of Pronouncement : 12/10/2023 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Order Of The Ld. Cit(A)-2, Bhubaneswar, Dated 31.10.2022, Passed In I.T.Appeal No.:Bhubaneswar-2/10113/2012-13, 2/10380/2013-14, 2/10310/2014-15 & 2/10410/2015-16, For The Assessment Years 2013-2014, 2014-2015, 2015-2016, 2016-2017, Respectively 2. It Was Submitted By The Ld. Ar That The Facts In All The Cases Are Identical. It Was The Submission That There Was A Search On The Premises Of The Assessee On 27.02.2019. Notice U/S.153A Of The Act Came To Be Issued On 07.02.2020. The Return Came To Be Filed In Response To The Notice U/S.153A Of The Act On 19.03.2020. It Was The Submission That The 2

reassessment under sections 147/148 of the Act has to be saved, otherwise the Revenue would be left without remedy. 3. Further, the Hon’ble Supreme Court in para 14

M/S. BIRAJA CONSTRUCTION,JAJPUR vs. ACIT (CENTRAL CIRCLE), CUTTACK

In the result, all the three appeals of the assessee are allowed

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अऩीऱ सं/Ita No.200 To 203/Ctk/2022 (ननधाारण वषा / Assessment Year : 2013-2014 To 2016-2017) M/S Biraja Construction, Vs Acit, Central Circle, Cuttack Ganapatipur, Kodandapur, Jajpur-755001 Pan No. :Aadfb 6414 A (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue By : Dr. Abani Kanta Nayak, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 12/10/2023 घोषणा की तारीख/Date Of Pronouncement : 12/10/2023 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Order Of The Ld. Cit(A)-2, Bhubaneswar, Dated 31.10.2022, Passed In I.T.Appeal No.:Bhubaneswar-2/10113/2012-13, 2/10380/2013-14, 2/10310/2014-15 & 2/10410/2015-16, For The Assessment Years 2013-2014, 2014-2015, 2015-2016, 2016-2017, Respectively 2. It Was Submitted By The Ld. Ar That The Facts In All The Cases Are Identical. It Was The Submission That There Was A Search On The Premises Of The Assessee On 27.02.2019. Notice U/S.153A Of The Act Came To Be Issued On 07.02.2020. The Return Came To Be Filed In Response To The Notice U/S.153A Of The Act On 19.03.2020. It Was The Submission That The 2

reassessment under sections 147/148 of the Act has to be saved, otherwise the Revenue would be left without remedy. 3. Further, the Hon’ble Supreme Court in para 14

M/S. MAA TARINI MINERALS PVT. LTD.,ROURKELA vs. DCIT,CENTRAL CIRCLE, SAMBALPUR

In the result, all the appeals of the assessee are allowed

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अऩीऱ सं/Ita Nos.201-205/Ctk/2023 (ननधाारण वषा / Assessment Year : 2014-2015 To 2019-2020) M/S Tarini Minerals Pvt. Ltd. Vs Dcit, Central Circle, Sambalpur A-6, Commercial Estate, Civil Township, Rourkela-769004 Pan No. :Aaact 6489 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri S.C.Bhadra, Ca राजस्व की ओर से /Revenue By : Shri Sanjay Kumar, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 27/05/2024 घोषणा की तारीख/Date Of Pronouncement : 27/05/2024 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A)-2, Bhubaneswar, All Dated 31.03.2023 In The Following Appeals :-

reassessment under sections 147/148 of the Act has to be saved, otherwise the Revenue would be left without remedy. 5. Further, the Hon’ble Supreme Court in para 14

M/S. MAA TARINI MINERALS PVT. LTD.,ROURKELA vs. DCIT,CENTRAL CIRCLE, SAMBALPUR

In the result, all the appeals of the assessee are allowed

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अऩीऱ सं/Ita Nos.201-205/Ctk/2023 (ननधाारण वषा / Assessment Year : 2014-2015 To 2019-2020) M/S Tarini Minerals Pvt. Ltd. Vs Dcit, Central Circle, Sambalpur A-6, Commercial Estate, Civil Township, Rourkela-769004 Pan No. :Aaact 6489 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri S.C.Bhadra, Ca राजस्व की ओर से /Revenue By : Shri Sanjay Kumar, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 27/05/2024 घोषणा की तारीख/Date Of Pronouncement : 27/05/2024 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A)-2, Bhubaneswar, All Dated 31.03.2023 In The Following Appeals :-

reassessment under sections 147/148 of the Act has to be saved, otherwise the Revenue would be left without remedy. 5. Further, the Hon’ble Supreme Court in para 14

M/S. MAA TARINI MINERALS PVT. LTD.,ROURKELA vs. DCIT,CENTRAL CIRCLE, SAMBALPUR

In the result, all the appeals of the assessee are allowed

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अऩीऱ सं/Ita Nos.201-205/Ctk/2023 (ननधाारण वषा / Assessment Year : 2014-2015 To 2019-2020) M/S Tarini Minerals Pvt. Ltd. Vs Dcit, Central Circle, Sambalpur A-6, Commercial Estate, Civil Township, Rourkela-769004 Pan No. :Aaact 6489 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri S.C.Bhadra, Ca राजस्व की ओर से /Revenue By : Shri Sanjay Kumar, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 27/05/2024 घोषणा की तारीख/Date Of Pronouncement : 27/05/2024 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A)-2, Bhubaneswar, All Dated 31.03.2023 In The Following Appeals :-

reassessment under sections 147/148 of the Act has to be saved, otherwise the Revenue would be left without remedy. 5. Further, the Hon’ble Supreme Court in para 14

M/S. MAA TARINI MINERALS PVT. LTD.,ROURKELA vs. DCIT,CENTRAL CIRCLE, SAMBALPUR

In the result, all the appeals of the assessee are allowed

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अऩीऱ सं/Ita Nos.201-205/Ctk/2023 (ननधाारण वषा / Assessment Year : 2014-2015 To 2019-2020) M/S Tarini Minerals Pvt. Ltd. Vs Dcit, Central Circle, Sambalpur A-6, Commercial Estate, Civil Township, Rourkela-769004 Pan No. :Aaact 6489 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri S.C.Bhadra, Ca राजस्व की ओर से /Revenue By : Shri Sanjay Kumar, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 27/05/2024 घोषणा की तारीख/Date Of Pronouncement : 27/05/2024 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A)-2, Bhubaneswar, All Dated 31.03.2023 In The Following Appeals :-

reassessment under sections 147/148 of the Act has to be saved, otherwise the Revenue would be left without remedy. 5. Further, the Hon’ble Supreme Court in para 14

M/S. MAA TARINI MINERALS PVT. LTD.,ROURKELA vs. DCIT,CENTRAL CIRCLE, SAMBALPUR

In the result, all the appeals of the assessee are allowed

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अऩीऱ सं/Ita Nos.201-205/Ctk/2023 (ननधाारण वषा / Assessment Year : 2014-2015 To 2019-2020) M/S Tarini Minerals Pvt. Ltd. Vs Dcit, Central Circle, Sambalpur A-6, Commercial Estate, Civil Township, Rourkela-769004 Pan No. :Aaact 6489 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri S.C.Bhadra, Ca राजस्व की ओर से /Revenue By : Shri Sanjay Kumar, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 27/05/2024 घोषणा की तारीख/Date Of Pronouncement : 27/05/2024 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A)-2, Bhubaneswar, All Dated 31.03.2023 In The Following Appeals :-

reassessment under sections 147/148 of the Act has to be saved, otherwise the Revenue would be left without remedy. 5. Further, the Hon’ble Supreme Court in para 14

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, SAMBALPUR vs. SMT. INDRANI PATNAIK, ROURKELA

In the result, all the four appeals of the Revenue are dismissed

14 of the Writ petition\nthat several lessees are operating without clearance under the\nEnvironment (Protection) Act, 1986 and the Forest (Conservation)\nAct, 1980, and without renewal by the Government. Hence, an interim\norder needs to be passed in respect of these lessees who are\noperating the leases in violation of the law. The Central Empowered\nCommittee

MGM GREEN ENERGY LIMITED,BHUBANESWAR vs. DCIT,CIRCLE-1(1), BHUBANESWAR

In the result, appeal of the assessee is partly allowed

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अऩीऱ सं/Ita No.370/Ctk/2019 (ननधाारण वषा / Assessment Year : 2014-2015) Mgm Green Energy Limited, Vs Jcit, Range Rourkela, Rourkela 5-A, Forest Park, Bhubaneswar Pan No. :Aahcm 8472 C (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Sh A.K.Sabat & Sh B.K.Mahapatra, Cas राजस्व की ओर से /Revenue By : Shri Sanjay Kumar, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 22/05/2024 घोषणा की तारीख/Date Of Pronouncement : 22/05/2024 आदेश / O R D E R Per Bench : This Appeal Is Filed By The Assessee Against The Order Of The Ld. Cit(A)-1. Bhubaneswar, Dated 11.06.2019, In I.T.Appeal No.0388/16-17 For The Assessment Year 2014-2015. 2. The Assessee Has Taken As Many As Six Grounds Of Appeal, Relating To Various Additions/Disallowances Made To The Income Declared By The Assessee & Also Against The Adjustments Made In The Book Profit U/S.115Jb Of The Act. The Grounds Raised By The Assessee Are As Under :- I) The Ld. Cit(A) Is Erred In Dismissing The Appeal Of The Assessee, Which Is Arbitrary, Erroneous & Bad, Both In The Eyes Of Law. Ii) Disallowance Of Interest Expenses U/S.36(Iii) Of The Act At Rs.1,65,18,400/-; Iii) Disallowance Of Expenses U/S.14A Of The Act/Rule 8D Of It Rules At Rs.2,44,82,488/-; Iv) Addition Of Disallowance Of Expenses U/S.14A At Rs.2,44,82,488/- In The Book Profit As Computed U/S 115Jb; V) Addition/Disallowance Of Expenses U/S.115Jb Of The Act Under The Book Profits; Vi) Disallowance Of Differential Depreciation Of Rs.1,16,63,697/-

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year beginning on or before the 1st day of April, 2001.] [Explanation.—For the removal of doubts, it is hereby clarified that notwithstanding anything to the contrary contained

BIBHUDUTTA PANDA,BHUBANESWAR vs. ASST.CIT CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, all appeals of the assessee stand allowed

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.76 To 81/Ctk/2022 (ननधाारण वषा / Assessment Years :2007-2008 To 2012-2013) Bibhudutta Panda, Vs Acit, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 Pan No. :Adapp 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

reassess' to completed assessment proceedings. vi. Insofar as pending assessments are concerned, the jurisdiction to make the original assessment and the assessment under Section 153A merges into one. Only one assessment shall be made separately for each AY on the basis of the findings of the search and any other material existing or brought on the record

BIBHUDUTTA PANDA,BHUBANESWAR vs. ASST.CIT ,CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, all appeals of the assessee stand allowed

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.76 To 81/Ctk/2022 (ननधाारण वषा / Assessment Years :2007-2008 To 2012-2013) Bibhudutta Panda, Vs Acit, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 Pan No. :Adapp 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

reassess' to completed assessment proceedings. vi. Insofar as pending assessments are concerned, the jurisdiction to make the original assessment and the assessment under Section 153A merges into one. Only one assessment shall be made separately for each AY on the basis of the findings of the search and any other material existing or brought on the record

BIBHUDUTTA PANDA,BHUBANESWAR vs. ASST.CIT, CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, all appeals of the assessee stand allowed

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.76 To 81/Ctk/2022 (ननधाारण वषा / Assessment Years :2007-2008 To 2012-2013) Bibhudutta Panda, Vs Acit, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 Pan No. :Adapp 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

reassess' to completed assessment proceedings. vi. Insofar as pending assessments are concerned, the jurisdiction to make the original assessment and the assessment under Section 153A merges into one. Only one assessment shall be made separately for each AY on the basis of the findings of the search and any other material existing or brought on the record

BIBHUDUTTA PANDA,BHUBANESWAR vs. ASST.CIT, CORPORATE CIRCLE 1(2), BHUBANESWAR

In the result, all appeals of the assessee stand allowed

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.76 To 81/Ctk/2022 (ननधाारण वषा / Assessment Years :2007-2008 To 2012-2013) Bibhudutta Panda, Vs Acit, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 Pan No. :Adapp 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

reassess' to completed assessment proceedings. vi. Insofar as pending assessments are concerned, the jurisdiction to make the original assessment and the assessment under Section 153A merges into one. Only one assessment shall be made separately for each AY on the basis of the findings of the search and any other material existing or brought on the record

BIBHUDUTTA PANDA,BHUBANESWAR vs. ASST.CIT, CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, all appeals of the assessee stand allowed

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.76 To 81/Ctk/2022 (ननधाारण वषा / Assessment Years :2007-2008 To 2012-2013) Bibhudutta Panda, Vs Acit, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 Pan No. :Adapp 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

reassess' to completed assessment proceedings. vi. Insofar as pending assessments are concerned, the jurisdiction to make the original assessment and the assessment under Section 153A merges into one. Only one assessment shall be made separately for each AY on the basis of the findings of the search and any other material existing or brought on the record

BIBHUDUTTA PANDA,BHUBANESWAR vs. ASST.CIT, CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, all appeals of the assessee stand allowed

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.76 To 81/Ctk/2022 (ननधाारण वषा / Assessment Years :2007-2008 To 2012-2013) Bibhudutta Panda, Vs Acit, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 Pan No. :Adapp 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

reassess' to completed assessment proceedings. vi. Insofar as pending assessments are concerned, the jurisdiction to make the original assessment and the assessment under Section 153A merges into one. Only one assessment shall be made separately for each AY on the basis of the findings of the search and any other material existing or brought on the record

M/S. BAJRANGBALI STEEL INDUSTRIES PVT. LTD,ROURKLA vs. ACIT, CENTRAL CIRCLE, SAMBALPUR

In the result, appeals of the assessee in IT(SS)A No

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ (तऱाशियाां और अशिग्रहण)/It(Ss)A Nos.31 To 33/Ctk/2022 (ननधाारण वषा / Assessment Year : 2016-2017 To 2018-2019) M/S Bee Pee Rollers Pvt. Ltd., Vs Acit, Central Circle, Sambalpur Lal Building, Kachery Road, Rourkela, Sundergarh, Odisha-769012 Pan No. :Aabcb 3593 P & आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)/It(Ss)A Nos.34 To 39/Ctk/2022 & आयकर अऩीऱ/Ita No.109/Ctk/2022 (ननधाारण वषा / Assessment Year : 2014-2017 To 2020-2021) M/S Bajrangbali Steel Industries Pvt. Vs Acit, Central Circle, Sambalpur Ltd., Lal Building, Kachery Road, Rourkela, Sundergarh, Odisha-769012 Pan No. :Aabcb 3594 L & आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)/It(Ss)A Nos.40 To 44/Ctk/2022 (ननधाारण वषा / Assessment Year : 2014-2015 To 2018-2019) M/S Bajrangbali Re-Rollers Pvt. Ltd. Vs Acit, Central Circle, Sambalpur Lal Building, Kachery Road, Rourkela, Sundergarh, Odisha-769012 Pan No. :Aaccb 6678 A (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri S.K.Tulsiyan, Advocate With Shri B.K. Tibrewal, Ca & Ms. Nisha Rachh, Ca Shri M.K.Gautam, Pr.Cit(Osd) राजस्व की ओर से /Revenue By : सुनवाई की तारीख / Date Of Hearing : 28/03/2023 घोषणा की तारीख/Date Of Pronouncement : 28/03/2023

14. Though the AO relies upon the information received from the Investigation Wing, Kolkata and the information from the DGIE, Rourkela, the details of such information is not forthcoming much less is the letter date or No. have been provided either in the assessment order or the remand report much less the appraisal report

DEPUTY COMMISSIONER OF INCOME TAX, CENTAL CIRCLE, SAMBALPUR vs. SMT. INDRANI PATNAIK, ROURKELA

In the result, all the four appeals of the Revenue are dismissed

14 of the Writ petition\nthat several lessees are operating without clearance under the\nEnvironment (Protection) Act, 1986 and the Forest (Conservation)\nAct, 1980, and without renewal by the Government. Hence, an interim\norder needs to be passed in respect of these lessees who are\noperating the leases in violation of the law. The Central Empowered\nCommittee

DEPUTY COMMISSIONER OF INCOME TAX, CENTAL CIRCLE, SAMBALPUR vs. SMT. INDRANI PATNAIK, ROURKELA

In the result, all the four appeals of the Revenue are dismissed

14 of the Writ petition\nthat several lessees are operating without clearance under the\nEnvironment (Protection) Act, 1986 and the Forest (Conservation)\nAct, 1980, and without renewal by the Government. Hence, an interim\norder needs to be passed in respect of these lessees who are\noperating the leases in violation of the law. The Central Empowered\nCommittee