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Bombay High Court Allows Writ Petition Challenging Trial Court Order Allowing Counter Claim in Cooperative Dispute — Limitation Issue Raised. The court held that allowing the counter claim would extinguish the period of limitation available to the respondents and permit the petitioners to maintain the counter claim from the date of inception of the suit....

The present Writ Petition was filed by the legal heirs of the original petitioner M.L. Sandbhor against Sulochana Walimbe (deceased) through her legal heirs and Prathamik Shikshak Samithi Madhukunj Co...

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Bombay High Court Allows Writ Petitions Challenging Reassessment Notices Under Section 148 of Income Tax Act, 1961 — Notices Issued Beyond Time Limit and Without Proper Application of Mind Are Invalid. Reassessment notices for AY 2014-15 and 2015-16 quashed as barred by limitation under Section 149, while notice for AY 2016-17 upheld....

The petitioner, Lok Developers, a registered partnership firm, filed three writ petitions challenging reassessment notices issued under Section 148 of the Income Tax Act, 1961 for the assessment years...

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Bombay High Court Allows Intervention in Property Suit Appeal — Third Party Claimants Have Right to Be Heard Before Final Determination of Rights. Applicants who are not parties to the suit but claim independent title to the suit property are entitled to intervene in the appeal to protect their interests under Order 1 Rule 10 CPC....

The present interim application was filed by two applicants, Arun Sampatrao Patil and Dilip Laxman Kuradkar, seeking to intervene in First Appeal No. 1407 of 2012 pending before the Bombay High Court....

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Bombay High Court Dismisses Appeal Against Acquittal in Dowry Death Case Due to Lack of Evidence of Harassment and Unnatural Death. Father-Informant Fails to Prove Demand of Dowry and Proximate Cause of Death Under Sections 498-A, 304-B IPC....

The appellant, Bhagwansingh Govindsingh Kathar, the father of the deceased Payal, filed an appeal under Section 372 of the Code of Criminal Procedure, 1973 against the judgment and order of acquittal ...

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Bombay High Court Quashes Cancellation of GST Registration for Non-Filing of Returns Due to Medical and Financial Hardship. Petitioner's Registration Restored with Conditions to File Returns and Pay Tax....

The petitioner, a proprietary firm engaged in fabrication work, was registered under the Central Goods and Services Tax Act, 2017 and Maharashtra State Goods and Services Tax Act, 2017. Due to the pro...

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High Court of Karnataka Dismisses Appeal of Bank Employee in Disciplinary Proceeding — Upholds Validity of Enquiry and Punishment of Dismissal. Appellant's challenge to disciplinary action on grounds of bias and violation of natural justice fails as court finds no procedural irregularity and punishment proportionate to misconduct....

The appellant, Smt. Prem Latha Uppal, was a Senior Manager in Canara Bank. She was part of a Credit Sanction Committee that sanctioned an Open Cash Credit limit of Rs. 50 lakhs to M/s Aman Trading Com...

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Bombay High Court Directs Grant of Higher Pay Scale to Non-Teaching Employees of Ashram School Under Government Resolutions. Petitioners Sought Higher Pay Scale After 10 and 20 Years of Service; Court Directed Respondent to Consider Representation in Light of GRs and Previous Judgment....

The petitioners, four non-teaching employees of Shri Chhkradhar Swami Prathamik Ashram School in Mendha, Bhandara, filed a writ petition under Article 226 of the Constitution of India seeking a direct...

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Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Jurisdiction and Non-Compliance with Mandatory Procedure. The court held that the Assessing Officer who issued the notice lacked jurisdiction and failed to follow the mandatory procedure under Section 148A, rendering the reassessment proceedings invalid....

The petitioner, Deepak Marda, a director of Cinepolis India Pvt. Ltd., was assessed to tax in Ichalkaranji, Kolhapur. In Financial Year 2013-14, he transferred equity shares and rights in Cinepolis In...

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Bombay High Court Quashes Reassessment Notice in Income Tax Case for Lack of Fresh Material — Reopening Based on Investigation Report Already Considered During Scrutiny Assessment is Invalid Under Section 147/148 of Income Tax Act, 1961....

The petitioner, D.K. Realty India Private Limited, challenged a notice dated 30 March 2021 issued under section 148 of the Income Tax Act, 1961 seeking to reopen its assessment for the assessment year...

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Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Housing Society — No Failure to Disclose Material Facts. Deduction Under Section 80P(2)(d) for Interest Income from Cooperative Banks Allowed as Assessee Had Disclosed All Relevant Details During Original Scrutiny Assessment....

The Petitioner, Tahnee Heights CHS Ltd., a housing society registered under the Maharashtra Cooperative Societies Act, filed its return of income for the assessment year 2013-14 on 31 July 2013, decla...