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Assessment proceedings cannot be reopened based on change of opinion within 4 years – Notice under Section 148 declared without jurisdiction.

Bombay High Court Quashed Reassessment Notice Issued Under Section 148 of the Income Tax Act, 1961 Constitution of India, 1950 – Article 226 – Wr...

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Bombay High Court Declared Reassessment Notice Under Section 148 Of The Income-Tax Act, 1961 As Without Jurisdiction – Held That Search-Based Proceedings Should Have Been Initiated Under Section 153C

Search-Based Reassessment – Jurisdictional Defect – Section 153C Overrides Section 147 & Section 148 – Lack Of Independent Material For Reas...

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Tenant’s Right to Purchase Tenanted Land Under Maharashtra Tenancy and Agricultural Lands Act, 1948 – Whether Barred by Res Judicata and Failure to Issue Intimation Within Statutory Period?

Landlord’s Obligation to Intimate Tenant of Attaining Majority – Retrospective Application of 1969 Amendment – Tenant’s Right to Purchase Land...

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Policy Strategy for Grant of Bail – Constitutional and Statutory Powers on Remission – Procedural Safeguards for Grant and Revocation.

Judicial Examination of Remission Powers – Interpretation of Section 432, Code of Criminal Procedure, 1973 and Section 473, Bharatiya Nagarik Suraks...

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Writ Petition Against Show Cause Notice Issued by Waqf Board Dismissed – Bombay High Court.

Writ Petition Filed Under Article 226 of the Constitution of India – No Violation of Fundamental Rights – Availability of Alternative Remedy – D...

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Forfeiture of Gratuity – No Conviction Required for Moral Turpitude – Supreme Court Clarifies Legal Position. Termination for misconduct constituting an offence involving moral turpitude permits forfeiture of gratuity even without a criminal conviction.

Conviction Not Necessary for Forfeiture – The Supreme Court overruled the earlier interpretation in C.G. Ajay Babu (2018), holding that Section 4(6)...

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Supreme Court Upholds Demand Notices for Recovery of Rebate on Electricity Tariff. Promissory Estoppel Yields to Public Interest – Rebate Withdrawal Validated

The Supreme Court dismissed the appeals, holding that: The appellants were not entitled to the rebate under the notification dated 30.09.1991, as the...

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Supreme Court Upholds Dissolution of CMJ University Due to Non-Compliance with Statutory Procedures. Chancellor Appointment Without Visitor’s Approval Rendered University Actions Void Ab Initio – Dissolution Order Validated

Major Acts: Chandra Mohan Jha University Act, 2009 (CMJ University Act) – Sections 13, 14, 26, 48. University Grants Commission Act, 1956...

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State Of Maharashtra Could Not Withdraw Tax Exemption Granted Under Package Scheme Of Incentives 1993 By Applying Finance Act 2002 Retrospectively.

Supreme Court Held That Tax Exemption Benefits Accrued Under The Eligibility And Entitlement Certificates Could Not Be Taken Away Retrospectively With...

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Supreme Court of India Sets Aside Abatement of Second Appeals in Om Prakash Gupta Alias Lalloowa Case Due to Valid Substitution Applications Filed by Legal Representatives – Emphasizes Justice-Oriented Approach in Procedural Compliance

Substitution Applications Filed by Heirs of Deceased Respondents Held Valid; Supreme Court Highlights Proper Sequence for Abatement Proceedings. Cons...