NEW DELHI, Oct 4: In a significant relief for the Income Tax Department, the Supreme Court has upheld the validity of approximately 90,000 reassessment notices issued after April 1, 2021, under the old provisions of the Income Tax Act. These notices were challenged in multiple high courts, which had previously ruled in favor of the taxpayers.

A bench comprising Chief Justice D Y Chandrachud and Justices J B Pardiwala and Manoj Misra set aside the high courts’ verdicts and ruled that the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act (TOLA) of 2021, introduced during the COVID-19 pandemic, extends the time limit for income tax reassessment notices issued under Section 148 of the Income Tax Act.

The Supreme Court examined two key legal questions:

Whether TOLA and its notifications apply to reassessment notices issued after April 1, 2021.
Whether reassessment notices issued between July and September 2022 under the new regime were valid.
Chief Justice Chandrachud, in a 112-page judgment, concluded that after April 1, 2021, the Income Tax Act must be interpreted with its substituted provisions, and TOLA would continue to apply if any action or proceeding under the substituted provisions of the Income Tax Act was due for completion between March 20, 2020, and March 31, 2021.

The court ruled that TOLA “overrides Section 149 of the Income Tax Act only to the extent of relaxing the time limit for issuance of a reassessment notice.”

This judgment came after over 9,000 pleas were filed in various high courts, including Bombay, Gujarat, and Allahabad, challenging the reassessment notices issued by the IT department. These high courts had quashed the notices, stating that the new provisions of the Income Tax Act, which were more taxpayer-friendly, should apply.

The Centre had invoked TOLA during the nationwide lockdown in March 2020 due to COVID-19. This Act extended the time limits for various compliance and reassessment actions, which the IT department sought to rely on in issuing the disputed reassessment notices.

The court clarified that while TOLA allowed the department to benefit from extended time limits for actions between March 20, 2020, and March 31, 2021, the old reassessment regime could not be extended beyond the limits set by the amended Section 149 of the Income Tax Act.

The reassessment notices issued by the IT department pertain to assessment years from 2013-14 to 2017-18, and the total amount involved could run into thousands of crores.

NEW DELHI, Oct 4: Former Delhi Chief Minister and Aam Aadmi Party (AAP) national convener, Arvind Kejriwal, vacated his 6, Flagstaff Road residence on Friday. Kejriwal, along with his parents, wife, and two children, was seen leaving the house as they moved to a new residence in the Lutyens’ Zone.

The Kejriwal family has now shifted to 5 Ferozeshah Road, the official residence of AAP member and Rajya Sabha MP from Punjab, Ashok Mittal. The bungalow is located near Mandi House in central Delhi.

Kejriwal stepped down as chief minister last month, stating he would only return to the position after earning a “certificate of honesty” from the people of Delhi in the Assembly elections set for February. The move to vacate his official residence was timed with the Navratri festival, which began Thursday.

The BJP has accused Kejriwal of corruption related to the excise policy and the reconstruction of the Chief Minister’s bungalow. Kejriwal was released from Tihar jail on September 13 after being granted bail by the Supreme Court, following five months of imprisonment in connection with the excise policy case.

IMPHAL, Oct 3: In a violent escalation of tensions, a mob stormed a police station in Ukhrul town, Manipur, looting weapons during a clash between two groups, officials confirmed on Thursday. The violence, which erupted over the cleaning of a disputed plot of land as part of the Swachhata Abhiyan, resulted in the death of three people and left 20 others injured in the ensuing gunfight.

According to officials, the mob, primarily composed of youth, attacked the police station at Wino Bazar while the violence was still ongoing. Although the exact number and types of weapons stolen remain unconfirmed pending investigation, unofficial sources claimed that AK-47s and INSAS rifles were among the arms looted.

Prohibitory orders were swiftly imposed, and mobile internet services suspended in Ukhrul following the clash. The two groups involved in the violence belong to the Naga community, marking the first significant incident of its kind in a Naga-majority area. Previous looting of arms in Manipur has been reported mainly from areas dominated by Meiteis and Kukis, two warring ethnic groups embroiled in the region’s ongoing conflict.

One official noted that the Ukhrul police station is located just a few meters away from an Assam Rifles camp, further intensifying concerns over security lapses. The Additional Director General of Police, L Kailun, had issued instructions to district SPs and officers to be on “high alert” to secure arms and ammunition, though it is unclear if this directive came before or after the attack on the police station.

The violent confrontation on Wednesday, which left three dead, was triggered by a dispute over the ownership of a piece of land. Both groups involved in the gunfight hail from the Tangkhul Naga community, though they are from different villages, each laying claim to the contested plot. Among the deceased was a Manipur Rifles personnel who was on duty during the incident.

In response to the violence, 10 critically injured individuals were transported to a hospital in Imphal, while others received treatment at the Ukhrul district hospital. Additional forces were deployed to Ukhrul in an effort to restore calm in the district.

Three Tangkhul Naga legislators called for peace in the aftermath of the incident, urging villagers to settle the matter through dialogue rather than violence. Prohibitory orders under BNSS Section 163 were enforced in the town, and internet services remain suspended as authorities work to bring the situation under control.

The northeastern state of Manipur has been reeling from ethnic clashes since May 2023, with escalated violence reported since last month. Over 200 people have lost their lives, and thousands have been displaced amid ongoing conflicts between Meiteis, who are based in the Imphal Valley, and Kukis, who reside in the adjacent hill regions.

Dr. Jitendra Singh, Union Minister of State (Independent Charge) for Science and Technology, and Earth Sciences, today highlighted the success of Prime Minister Narendra Modi’s “Swachhata” initiative, calling it a unique success story in the history of independent India. Speaking at the launch of Special Campaign 4.0 under the Government of India’s Swachhata Hi Sewa programme on the occasion of Gandhi Jayanti, Dr. Singh emphasized the Government’s unwavering commitment to cleanliness, public hygiene, and service.

Leading two significant events in the national capital—one at Nehru Park, organized by the Department of Administrative Reforms and Public Grievances (DARPG), and another at Prithvi Bhawan, hosted by the Ministry of Earth Sciences—Dr. Jitendra Singh underscored the Government’s efforts to institutionalize cleanliness and reduce administrative pendency.

He lauded the success of the previous Swachhata campaigns, stating that the earlier three campaigns led to significant achievements, including the generation of Rs. 1162.49 crore through the disposal of e-waste and scrap, clearing 355.6 lakh sq. ft. of office space for productive use, closing or weeding out 96.1 lakh files, and cleaning 4.05 lakh cleanliness sites across the country.

Special Campaign 4.0, launched today, aims to build on this success by focusing on public-centric ministries like Defence and Home, along with their Public Sector Undertakings (PSUs). This campaign will be monitored digitally, running from October 2 to October 31, 2024, with the results evaluated in November. It will also focus on areas such as MP references, Parliamentary assurances, PMO references, and public grievances, reflecting a broader and more systematic approach.

Dr. Jitendra Singh thanked Prime Minister Modi for addressing the core issue of cleanliness through the Swachhata campaign. He remarked that PM Modi’s vision had transformed a government-led initiative into a behavioural revolution, one that has permeated the daily lives of people across India. “The Swachhata campaign has become ingrained in the psyche of the people,” he said, adding that cleanliness has become a core value embraced by citizens, not just a Government directive.

He highlighted the role of Special Campaign 4.0 in institutionalizing these behavioural changes in Government offices, particularly focusing on reducing administrative pendency and optimizing public service. The Minister also took the opportunity to honor the nation’s Safai Mitras—the sanitation workers—by distributing safety kits and sweets, acknowledging their vital contribution to the campaign’s success. “Our Safai Mitras are at the heart of this campaign. Their dedication is an example of true public service,” he said.

In addition to these honors, Dr. Singh participated in Shramdaan (voluntary labor) activities at Nehru Park and Prithvi Bhawan, where he was joined by officials from DARPG and the Ministry of Earth Sciences. The participation of senior officials in hands-on cleanliness activities reinforced the campaign’s message of civic responsibility and the importance of collective action to maintain clean public spaces.

Dr. Jitendra Singh also took the opportunity to reflect on the Swachhata Campaign’s early successes, particularly its empowerment of women through the construction of over 4 lakh toilets. He noted that the movement has since evolved to address issues like wealth generation from waste. “This campaign is about turning waste into wealth and making cleanliness a permanent feature of public life,” he remarked in his closing statement.

Senior officials, including V. Srinivas, Secretary, DARPG, and Dr. M. Ravichandran, Secretary, Ministry of Earth Sciences, were actively involved in both events, along with other senior officers and staff from the participating ministries.