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Bombay High Court Quashes Reassessment Notice Issued to Dead Person Under Income Tax Act — Notice Issued After Death Without Substituting Legal Heir Is Null and Void. Notice under Section 148 of the Income Tax Act, 1961 issued in the name of a deceased assessee is invalid and cannot be cured....

The petitioner, Raniben Khimji Patel, is the legal heir of Khimji Karamshi Patel who died on 2nd March 2021. The Income Tax Department issued a notice under Section 148 of the Income Tax Act, 1961 dat...

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Bombay High Court Upholds Conviction for Murder Based on Extra-Judicial Confession and Circumstantial Evidence. Appellant's Voluntary Surrender and Blood-Stained Clothes Corroborate Guilt Under Section 302 IPC....

The appellant, Pravin Khimji Chauhan, was convicted under Section 302 of the Indian Penal Code for the murder of his wife, Renu, and sentenced to life imprisonment. The prosecution's case rested prima...

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Bombay High Court Alters Conviction from Murder to Culpable Homicide in Domestic Quarrel Case. Single Blow During Sudden Fight Without Premeditation Does Not Amount to Murder Under Section 302 IPC....

The appellant, Ravi Subhash Naik, was convicted by the Additional Sessions Judge, Palghar, for the murder of his wife Surekha under Section 302 IPC and for causing miscarriage under Section 315 IPC, a...

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Bombay High Court Allows Refund Claim Despite Non-Electronic Filing in GST Case — Circular Cannot Override Statutory Provisions. Refund application filed manually under Section 54 of CGST Act, 2017 held valid as Circular No. 125/44/2019-GST requiring electronic filing is directory, not mandatory....

The petitioners, C.P. Ravindranath Menon and Sindhu Ravindranath Menon, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court challenging an order dated 18 ...

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Bombay High Court Quashes Caste Certificate Cancellation and Disqualification of OBC Candidate in Grampanchayat Election Due to Violation of Natural Justice. Caste Certificate Scrutiny Committee's order set aside for not providing opportunity of hearing under Maharashtra Caste Certificate Act, 2000....

The petitioner, Swapnil Baban Shinde, contested the Grampanchayat election from Ward No.4 of Grampanchayat Kasar Amboli, reserved for Other Backward Class (OBC). He claimed to belong to the 'Kunbi' ca...

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Bombay High Court Quashes Disqualification of OBC Candidate in Grampanchayat Election — Caste Scrutiny Committee Order Set Aside for Violation of Natural Justice. Petitioner's Kunbi Caste Certificate Invalidated Without Proper Opportunity of Hearing, Order Passed Without Considering Relevant Documents....

The petitioner, Ranjit Prakash Gaikwad, contested the Grampanchayat election from Ward No.1 of Grampanchayat Kasar Amboli, Taluka Mulshi, District Pune, which was reserved for Other Backward Class (OB...

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Bombay High Court Allows Mutation of Co-operative Society's Name in Revenue Records Without Collector's NOC. The court held that insistence on NOC for mutation of a society's name in revenue records for land granted under Rule 43 of Bombay Land Revenue Rules, 1921 is without authority of law....

The petitioner, Basant Vihar Co-operative Housing Society Limited, challenged a letter dated 16 February 2021 from the City Survey Officer (CSO), Chembur, refusing to mutate the society's name in reve...