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Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Reason to Believe. Transfer of Development Rights Not Constituting Transfer Under Section 2(47) of Income Tax Act, 1961....

The petitioner, Late Bharat Jayantilal Patel (since deceased through legal heir Smt. Minal Bharat Patel), challenged a notice issued under Section 148 of the Income Tax Act, 1961 dated 22 March 2021 f...

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Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Fresh Material. Reopening Based on Mere Change of Opinion on Allowability of Sales Promotion and Physician Sample Expenses is Invalid....

The petitioner, Abbott India Limited (successor of Solvay Pharma India Ltd.), challenged a notice dated 27 March 2015 issued under Section 148 of the Income Tax Act, 1961 for reopening of assessment f...

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Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Fresh Material — Reopening Based on Change of Opinion Not Permissible. The court held that the Assessing Officer cannot reopen an assessment on the same material already examined in the original assessment under Section 143(3) of the Income Tax Act, 1961....

The petitioner, Bharat Amratlal Shah, challenged a notice dated 31 March 2021 issued under Section 148 read with Section 147 of the Income Tax Act, 1961, seeking to reopen his assessment for the asses...

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Bombay High Court Allows Writ Petition Challenging Blacklisting by Railways — Violation of Natural Justice and Unreasoned Order. The court set aside the blacklisting order for being arbitrary and in violation of principles of natural justice....

The petitioner, Apar Industries Ltd., a major supplier of Over Head Equipment to the Indian Railways, challenged a blacklisting order passed by the Railways. The dispute arose from a contract for supp...

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Bombay High Court Acquits Appellant in Murder Case Due to Inconsistent Evidence and Doubtful Identification. Conviction under Section 302 IPC set aside as prosecution failed to prove guilt beyond reasonable doubt....

The appellant, Rakesh @ Bhaiya Shambhuprasad Gupta, was convicted by the learned Additional Sessions Judge, Nashik, in Sessions Case No.206 of 2012 for offences punishable under Sections 302 and 323 r...

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High Court of Bombay Dismisses Petition of IRS Officer Challenging Disciplinary Proceedings in Contraband Silver Seizure Case. Petitioner's claim of prior information from informer disbelieved; charge of malafide intention to appropriate reward upheld....

The petitioner, D.S. Karant, a 1969 batch Indian Revenue Service officer, was posted as Additional Commissioner at Mangalore. He claimed to have received information through Mr. K.A. Nayar, an Apprais...

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Bombay High Court Quashes Reassessment Notice in Income Tax Case Due to Non-Application of Mind and Lack of Independent Satisfaction. Reopening Based on Borrowed Satisfaction from Investigation Wing Without Independent Application of Mind by Assessing Officer is Invalid Under Section 147/148 of Income Tax Act, 1961....

The petitioner, B.U. Bhandari Autolines Pvt. Ltd., filed its return of income for assessment year 2016-17, which was processed under Section 143(1) of the Income Tax Act, 1961. Subsequently, the Asses...

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Bombay High Court Quashes Reassessment Notices Issued to Deceased Person in Income Tax Case — Proceedings Initiated Against Dead Person Are Void Ab Initio. Notice under Section 148 of Income Tax Act, 1961 issued in name of deceased assessee is invalid and cannot be cured by subsequent proceedings under Section 148A....

The petitioner, Kiran Toraskar, as legal heir of Prakash Tatoba Toraskar, challenged reassessment notices issued under Section 148 of the Income Tax Act, 1961 dated 30 June 2021 and 20 June 2022, and ...

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Bombay High Court Dismisses Widow's Claim for Compassionate Pension Following Dismissal of Husband for Unauthorised Absenteeism. Rule 45 of Maharashtra Civil Services (Pension) Rules, 1982 disentitles a dismissed employee's family to pension....

The petitioners, Sau. Saroj Wd/o Magan Damare and Sekhar Magan Damare, filed a writ petition before the Bombay High Court, Bench at Aurangabad, seeking compassionate pension. Petitioner No.1 is the wi...