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Bombay High Court Allows Writ Petitions Challenging GST Demand Notices for Lack of Proper Adjudication and Violation of Natural Justice. Petitioners' Input Tax Credit Reversal and Refund Claims Remanded for Fresh Consideration with Opportunity of Hearing....

The Bombay High Court disposed of three writ petitions filed by Rochem India Pvt. Ltd., Hindustan Construction Company Limited, and JSB Dream Homes Pvt. Ltd., challenging adjudication orders and deman...

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Bombay High Court Quashes Reassessment Notice and Assessment Order in Income Tax Case Due to Lack of Fresh Material. Reassessment under Section 147/148 of Income Tax Act, 1961 invalid as based on same material already considered in original assessment under Section 143(3)....

The petitioner, Pushpa Nahata, challenged a notice under section 148 of the Income Tax Act, 1961 dated 30 March 2022 and an assessment order dated 22 March 2022 passed under section 147 read with sect...

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Bombay High Court Quashes Reassessment Notice and Order Against Co-operative Credit Society for Lack of Reasonable Belief of Income Escapement. Reopening under Section 148 of Income Tax Act, 1961 held invalid as notice was based on borrowed satisfaction and non-application of mind....

The petitioner, Mumbai Postal Employees Co-operative Credit Society Ltd., a co-operative credit society registered under the Maharashtra Co-operative Societies Act, 1960, challenged the notice under S...

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Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Lack of Fresh Material — Reassessment Based on Same Facts as Original Assessment is Invalid. The court held that a notice under section 148 cannot be issued on the same material already considered during scrutiny assessment under section 143(3), as it amounts to a change of opinion....

The petitioner, Survival Technologies Pvt. Ltd., filed a writ petition challenging a notice dated 30 March 2021 issued under section 148 of the Income Tax Act, 1961 seeking to reopen its assessment fo...

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Bombay High Court Dismisses PIL Challenging Building Construction in Cessed Building Area — No Violation of DCR Found. Petitioner failed to establish that the construction violated Development Control Regulations or that the building was a cessed building under MHADA....

The petitioner, Asif Abdul Sattar, filed a Public Interest Litigation before the Bombay High Court challenging the construction of a building by Respondent No.10, M/s. Rubberwala Housing & Infrastruct...

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Bombay High Court Dismisses Revenue's Appeal in Section 14A Disallowance Case — Upholds ITAT's Finding of No Satisfaction Recorded by AO. The Court held that the Assessing Officer must record satisfaction regarding the correctness of the assessee's claim before invoking Rule 8D for disallowance under Section 14A of the Income Tax Act, 1961....

The appeal was filed by the Revenue (Pr. Commissioner of Income Tax-14) against the order of the Income Tax Appellate Tribunal (ITAT) dated 5th April 2017, which partly allowed the assessee's appeal a...

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Bombay High Court Quashes Detention Order Under MPDA Act for Lack of Subjective Satisfaction and Non-Application of Mind. The court held that the detaining authority failed to consider the detenu's custody and bail status, vitiating the preventive detention order....

The petitioner, wife of the detenu Firoz @ Babali Makbul Khan, challenged the detention order dated 6th September 2022 passed by the Commissioner of Police, Pune City under Section 3(2) of the Maharas...

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Bombay High Court Acquits Appellant in Railway Robbery and Assault Case Due to Unreliable Eyewitness Testimony and Lack of Corroboration. Conviction under Sections 392, 332, 353, 323, 504, 506-II IPC and Section 153 Railways Act Set Aside as Prosecution Failed to Prove Guilt Beyond Reasonable Doubt....

The appellant, Kumar Ramu Rathod, was convicted by the Additional Sessions Judge, Greater Mumbai, in Sessions Case No. 625 of 2017 for offences under Sections 392, 332, 353, 323, 504, 506-II of the In...