Gujarat High Court

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Gujarat High Court Quashes Reassessment Notice Against Elderly Housewife in Income Tax Case — Lack of Jurisdictional Satisfaction and Non-Application of Mind. Reopening of Assessment Under Section 147/148 of Income Tax Act, 1961 Set Aside as Notice Was Issued Without Proper Inquiry and Without Considering Petitioner's Status as Non-Filer....

The petitioner, Muktaben Jadavjibhai Patel, an elderly housewife with no regular source of income, had never obtained a PAN or filed any return of income. During the Financial Year 2019-20 relevant to...

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Gujarat High Court Allows Petition Challenging Rejection of Gun License Renewal in Arms Act Case — Orders Reconsideration Due to Non-Application of Mind. Failure to Consider Petitioner's Explanation Regarding Criminal Case and Lack of Speaking Order Renders Impugned Orders Unsustainable Under Arms Act, 1959 and Arms Rules, 1962....

The petitioner, Pradipbhai Jaytubhai Dhadhal, held a gun license (No. 50/B/AMR/DM) since 2006, which was renewed periodically. The license was due to expire on 31.12.2018, and the petitioner applied f...

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Gujarat High Court Allows Petition Challenging Reassessment Notice Under Section 148 of Income Tax Act, 1961 — Satisfaction Note Recorded Beyond Three-Year Limit Invalid. Reassessment Notice Quashed as Satisfaction Note Was Recorded After Expiry of Three Years from End of Relevant Assessment Year, Violating Section 149(1)(b) of Income Tax Act, 1961....

The petitioner, Aditya H. Patel, a salaried individual, filed his return of income for Assessment Year 2019-20 on 02.09.2019, declaring a total income of Rs.10,12,110/-. On 15.03.2025, the Income Tax ...

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High Court of Gujarat Enhances Compensation for Injured Pillion Rider in Motor Accident Claim. Multiplier of 18 applied with 40% future prospects, and compensation for pain and suffering increased to Rs.50,000/- under Motor Vehicles Act, 1988....

The appellant, Jayendrasinh Prabhatsinh Devdhara, filed a first appeal under Section 173 of the Motor Vehicles Act, 1988, against the judgment and award dated 19.10.2013 passed by the Motor Accident C...

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Gujarat High Court Acquits Accused in Arms Act Case Due to Lack of Ballistic Report and Independent Witness. Conviction under Section 25(1-B) of Arms Act, 1959 set aside as prosecution failed to prove weapon was a firearm beyond reasonable doubt....

The applicant, Babu Fakira Koli, was convicted by the JMFC, Naliya, District Kachchh, in Criminal Case No.423 of 2013 for an offence under Section 25(1-B) of the Arms Act, 1959, and sentenced to three...

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Gujarat High Court Directs State to Consider Forest Rights Claim Under FRA, 2006 for Land Possession. Court orders State to decide representation within eight weeks and maintain status quo on possession....

The petitioners, Meda Dineshbhai Badiyabhai and others, filed a Special Civil Application under Article 226 of the Constitution of India before the Gujarat High Court, seeking a writ of mandamus again...

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Gujarat High Court Allows Appeal in Motor Accident Claim for Deceased Aged 75 Years — Enhances Compensation by Applying Multiplier of 5 and Adding Conventional Heads. Tribunal's use of multiplier 3 and omission of conventional heads was erroneous; compensation enhanced from Rs. 1,10,000 to Rs. 1,70,000 under Motor Vehicles Act, 1988....

The present appeal arises from a motor accident claim petition filed by the legal heirs of Savitaben Pranshankar, who died in a vehicular accident on 19.05.2007. The deceased, aged 75 years, was trave...

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Gujarat High Court Partly Allows Appeal in Motor Accident Claim — Notional Income Enhanced for Deceased Tailor. Compensation Recalculated with Future Prospects and Multiplier as Per Sarla Verma and Pranay Sethi....

The appellant, Sharmishtaben Laxmishankar, filed a claim petition under the Motor Vehicles Act, 1988, seeking compensation for the death of her mother, who died in a motor vehicle accident on 19.05.20...

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Gujarat High Court Quashes Collector's Order Cancelling Sale of Vidi Lands Under Saurashtra Estate Acquisition Act, 1952 — Holds That Collector's Suo Motu Power Under Section 37(2) of Gujarat Land Revenue Code, 1879 Is Barred by Limitation After 12 Years and Petitioners Have Acquired Title by Adverse Possession....

The petitioners, Dhadhal Devendra Jivabhai and another, filed a writ petition under Article 226 of the Constitution of India before the Gujarat High Court challenging two communications/orders dated 1...