#Infrastructure Development

NGT Western Zone Bench validates Goa Coastal Zone Management Authority's permission for bund strengthening in CRZ-IA areas, subject to strict eco-friendly conditions like mangrove replantation and solar lighting. The ruling reinforces regulatory compliance while balancing infrastructure development with environmental conservation under the CRZ Notification.

Bombay High Court rules that reassessment under Section 148 of the Income Tax Act is invalid beyond four years if based on a misinterpretation of 'enterprise' ownership under Section 80-IA. The absence of failure to disclose material facts or escapement of income due to such misinterpretation bars reassessment, impacting tax authorities' powers in similar cases.

NGT holds that construction on a listed wetland without environmental clearance violates Wetland Rules 2017 and EIA Notification 2006, directing NHAI to restore the damaged pond within six months. The ruling reinforces wetland protection norms and sets a precedent for infrastructure projects encroaching on ecologically sensitive zones.

Madras High Court dismisses a writ petition after police confirm restoration of order at a 100 MW solar project, reinforcing that state authorities must proactively safeguard lawful infrastructure from unlawful disruptions. The ruling clarifies that police protection is not merely reactive but a mandatory duty under constitutional writ jurisdiction.