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Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Lack of Fresh Material — Mere Change of Opinion Not Sufficient for Reassessment After Four Years. The court held that when all material facts were disclosed during original scrutiny assessment under Section 143(3), reopening after four years based on same material is invalid....

The petitioner, M/s. Aditi Constructions, a partnership firm, filed its return of income for Assessment Year 2008-09 on 15 September 2008. The case was selected for scrutiny, and a notice under Sectio...

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Bombay High Court Allows L&T's Challenge to Tender Rejection by MMRDA, Directs Fresh Evaluation of Technical Bids. The court set aside the rejection of technical bid for Package 1 as arbitrary and directed expeditious evaluation for Package 2....

The judgment pertains to two writ petitions filed by Larsen & Toubro Limited (L&T) against the Mumbai Metropolitan Region Development Authority (MMRDA) concerning two separate tender packages (Package...

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Bombay High Court Dismisses Revenue's Appeal in Bogus Purchase Case - Upholds ITAT's Estimation of Profit. Estimation of profit on bogus purchases at 12.5% upheld as reasonable; entire purchase amount cannot be added when purchases are not disputed as genuine....

The case involves two appeals filed by the Pr. Commissioner of Income Tax under Section 260A of the Income Tax Act, 1961, challenging the order of the Income Tax Appellate Tribunal (ITAT) for assessme...

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Bombay High Court Allows Appeal in Motor Accident Claim — Insurance Company Held Liable Despite Alleged Breach of Policy Terms. Owner Not Required to Pay Compensation Where Insurance Company Failed to Prove That Vehicle Was Carrying Hazardous Goods at Time of Accident....

The case arises from a motor accident claim where the appellant, Vijay Arvind Pore, the owner of the offending truck, challenged the order of the Motor Accident Claims Tribunal, Satara, which had dire...

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Bombay High Court Allows Writ Petitions Challenging Local Body Tax Assessment Orders for Violation of Natural Justice. Assessment Orders Quashed and Remanded for Fresh Hearing Under Maharashtra Municipal Corporations Act, 1949....

The petitioner, Siemens Limited, a company incorporated under the Companies Act, 1956, filed multiple writ petitions challenging assessment orders passed by the Local Body Tax Officer, Navi Mumbai Mun...

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Bombay High Court Allows Father to Take Son Abroad for Education in Child Custody Case — Consent Term Restricting Foreign Travel Overridden by Child's Welfare. Clause 8(g) of Consent Terms Not Absolute; Court Permits Father to Take Minor Son to USA for Studies, Subject to Conditions Ensuring Mother's Access and Child's Well-being....

The petitioner husband and respondent wife had their marriage dissolved by mutual consent in 2017, with consent terms providing for joint custody of their son Krishang. Clause 8(g) of the consent term...

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Bombay High Court Dismisses Writ Petitions Challenging Order Allowing Production of Additional Documents in RAE&R Suit. Court Held That Mere Production of Documents Without Ruling on Admissibility Does Not Cause Prejudice to Petitioners....

The case involves four writ petitions filed by the petitioners challenging an order dated 1 August 2022 passed by the learned Judge, Small Causes Court at Mumbai (Bandra Branch) below Exhibit-33 in R....