Bombay High Court

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Bombay High Court Quashes Provisional Attachment and Stay Rejection in Income Tax Case — Violation of Natural Justice and CBDT Circular. Petitioner's Bank Accounts Attached Without Prior Hearing; Court Directs Restoration of Status Quo Pending Appeal....

The petitioner, Milestone Real Estate Fund, a real estate fund, challenged the provisional attachment of its assets under Section 281B of the Income Tax Act, 1961, and the rejection of its application...

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Bombay High Court Quashes Provisional Attachment and Orders Stay of Recovery in Income Tax Case — Violation of Natural Justice and Non-Compliance with CBDT Circular. The Assessing Officer's failure to record reasons and provide hearing under Section 281B, and ignoring CBDT Circular on stay of demand, led to setting aside of attachment and recovery proceedings....

The Petitioner, Milestone Real Estate Fund, a trust, challenged the provisional attachment order dated 18.12.2018 under Section 281B of the Income Tax Act, 1961, notices under Section 226(3) dated 19....

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Bombay High Court Dismisses Challenge to Sarpanch’s Election, Finding No Disqualification Under Section 14(1)(j2) Due to Prior Resignation. Court Holds That Simultaneous Holding of Posts, Not Contesting Election, Triggers Disqualification, and Term of Office Commences From First Meeting Under Section 28 of Maharashtra Village Panchayat Act....

The dispute arose from the election of respondent No. 2 as Sarpanch of village Kati, while he was already serving as a member of Kati Panchayat Samiti. The petitioner, a rival candidate, sought disqua...

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Bombay High Court Examines Legality of Preventive Detention Order Under MPDA Act, 1981 Citing Non-Application of Mind and Procedural Flaws. Detention Based on Stale Past Incidents and Improper Communication of Right to Representation Raises Concerns Under Article 22(5)....

The petitioner, a resident of Aurangabad, filed a criminal writ petition under Article 226 of the Constitution of India challenging the preventive detention order dated 15.10.2018 passed by the Commis...

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Bombay High Court Allows Insurance Company's Appeal in Motor Accident Claims — Tractor Owner Liable for Negligence Despite Driver's License. Insurer can recover compensation from owner if vehicle was driven without valid license, but third-party claimants entitled to payment....

The case involves four first appeals arising from motor accident claims. The accident occurred when a tractor driven by Dipak Kawale, owned by Praful Kale, hit multiple persons, resulting in deaths an...

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Bombay High Court Dismisses Writ Petition Challenging Arbitrator's Interlocutory Orders, Upholding Minimal Judicial Intervention in Arbitration. Article 227 of the Constitution of India cannot be invoked to challenge procedural orders during ongoing arbitration proceedings....

The petitioner, M/s Space Wood Office Solution Pvt. Ltd., filed a writ petition under Article 227 of the Constitution of India challenging two interlocutory orders dated 21.12.2018 and 05.01.2019 pass...

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Bombay High Court Allows Appeal in Cenvat Credit Interest Dispute — Reversal Without Utilization Does Not Attract Interest. Rule 14 of Cenvat Credit Rules, 2004 interpreted to require actual utilization for interest liability....

The appellant, Cipla Limited, a manufacturer of medicaments, was engaged in the manufacture of medicaments containing ethanol (alcohol) which fell outside the Central Excise Tariff. The appellant took...