Gujarat High Court

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Gujarat High Court Upholds Acquittal in Murder and Atrocity Case Due to Unreliable Witnesses and Lack of Evidence. Conviction under Sections 302, 120B, 143, 147, 148, 149 IPC and Section 3(2)(v) of SC/ST Act Set Aside as Prosecution Failed to Prove Guilt Beyond Reasonable Doubt....

The State of Gujarat filed an acquittal appeal against the judgment dated 03.09.2004 passed by the Additional Sessions Judge, Bhavnagar in Special Atrocity Case No.8 of 2004, whereby the respondents-a...

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Gujarat High Court Acquits Accused in Corruption Case Due to Unreliable Trap Witness and Lack of Corroboration. Conviction under Sections 7, 13(1)(d)(i)(ii)(iii) and 13(2) of Prevention of Corruption Act, 1988 set aside as decoy witness turned hostile and prosecution failed to prove demand and acceptance beyond reasonable doubt....

The appellant, Pravinbhai Ambalal Shah, was convicted by the learned Additional Sessions Judge & Special Judge, Kheda at Nadiad in Special Case No. 5 of 2001 for offences under Sections 7, 13(1)(d)(i)...

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Gujarat High Court Acquits Accused in Corruption Case Due to Unreliable Trap Witness. Conviction under Prevention of Corruption Act, 1988 set aside as sole interested witness's testimony lacked corroboration....

The appellant, Pravinbhai Ambalal Shah, was convicted by the learned Additional Sessions Judge & Special Judge, Kheda at Nadiad in Special Case No. 5 of 2001 for offences under Sections 7, 13(1)(d)(i)...

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Gujarat High Court Dismisses State Appeal Against Acquittal in Dowry Death Case Due to Lack of Evidence. Prosecution Failed to Prove Demand of Dowry Soon Before Death Under Section 304B IPC and Section 113B of Evidence Act....

The State of Gujarat appealed against the judgment and order dated 16.04.2001 passed by the learned Sessions Judge, Mehsana in Sessions Case No.194 of 2000, whereby the respondents (accused) were acqu...

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Gujarat High Court Remands Tax Appeal on Rural Agricultural Land Exemption to ITAT Following Coordinate Bench Precedent in Son's Case. The court set aside the ITAT order and remanded for fresh adjudication on the additional ground regarding Motera Land being a rural agricultural land not a capital asset under Section 2(14) of the Income Tax Act, 1961....

The present appeal arises from an order of the Income Tax Appellate Tribunal, 'C' Bench, Ahmedabad, which had not adjudicated upon an additional ground raised by the appellant regarding the Motera Lan...

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High Court Allows Writ Petition Quashing Income Tax Reassessment Notice Under Section 148 of Income Tax Act, 1961 Due to Time-Barred Proceedings -- Reassessment Based on Search Documents Found Invalid Under Amended Provisions...

The petitioner filed a writ petition under Article 226 of the Constitution of India to quash a reassessment notice issued under Section 148 of the Income Tax Act, 1961 for Assessment Year 2015-16, bas...

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High Court Quashes Income Tax Reassessment Notice for Assessment Year 2015-16 as Time-Barred Under Amended Finance Act Provisions -- Petitioner Challenges Notice Under Section 148 of Income Tax Act, 1961 Based on Search Documents...

The High Court of Gujarat allowed a writ petition challenging a reassessment notice under Section 148 of the Income Tax Act, 1961 for Assessment Year 2015-16. The petitioner, an assessee, had filed re...

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High Court Allows Writ Petition Quashing Reassessment Notice and Assessment Order Under Income Tax Act -- Reassessment Proceedings for AY 2012-13 Declared Time-Barred and Invalid...

The petitioner filed a writ petition challenging a reassessment notice under Section 148 of the Income Tax Act, 1961 and the consequent Assessment Order for Assessment Year 2012-13 -- The petitioner c...

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High Court Allows Petition in Service Law Case, Quashing Termination and Directing Regular Pay Scale for Health Workers. Termination based on revised merit list without notice violates natural justice, and employees completing five years of service are entitled to regular pay scale as per government resolutions under Article 226 of Constitution of India....

The dispute involved petitioners who were appointed as Multi Purpose Health Workers (M) in 2012 based on an initial merit list following an advertisement by the Gujarat Panchayat Service Selection Boa...

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High Court Quashes Income Tax Assessment Order for Non-Compliance with Time Limit and Violation of Natural Justice. Assessment Order Passed Beyond 12-Week Deadline Set by Court and with Insufficient Response Time to Show-Cause Notice Under Sections 143(3) and 144B of Income Tax Act, 1961 is Invalid....

The dispute arose from an assessment order issued under the Income Tax Act, 1961 for the Assessment Year 2018-19. The petitioner, a manufacturer of ceramic tiles, had filed a return declaring minimal ...