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Bombay High Court Quashes Reopening Notice Under Section 148 of Income-tax Act, 1961 for Lack of Fresh Material. Assessment Reopened Beyond Four Years Based on Reappraisal of Same Facts Without Allegation of Failure to Disclose Material Facts Held Invalid.

The petitioner, CitiusTech Healthcare Technology Pvt. Ltd., filed a writ petition challenging a notice dated 27 March 2021 issued under Section 148 of...

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High Court of Karnataka Adjudicates Writ Petition Challenging Reopening of Assessment Under Sections 147/148 of Income Tax Act, 1961. Petition Contended That Reopening Was Barred by Limitation and Without Jurisdiction; Court Examined the First Proviso to Section 147 and the Requirement of Full Disclosure.

The petitioner, a company engaged in software development and providing services to foreign clients, challenged the reopening of its assessment for th...

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Supreme Court Acquits Appellants in Essential Commodities Act Case Due to Lack of Valid Control Order and Insufficient Evidence. Cement Storage Allegations Fail to Sustain Conviction Under Essential Commodities Act

The Supreme Court acquitted Appellants, who were convicted under Section 3 read with Section 7 of the Essential Commodities Act, 1955 for allegedly po...

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Bombay High Court Dismisses Revenue's Appeal in Income Tax Block Assessment Case Due to Consistency Principle. ITAT's order upheld as Revenue failed to challenge similar deletions in related assessees' cases.

The case involves an appeal filed by the Revenue under Section 260A of the Income Tax Act, 1961, challenging an order of the Income Tax Appellate Trib...

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Bombay High Court Dismisses Municipal Corporation's Challenge to Caste Validity Certificates — Employer Lacks Locus Standi Under Maharashtra Caste Certificate Act, 2000. Corporation Cannot Challenge Certificates Issued to Employees as Only Person Aggrieved or State Government Can Do So.

The Pimpri Chinchwad Municipal Corporation (PCMC) filed a writ petition before the Bombay High Court challenging the caste validity certificates issue...

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Bombay High Court at Aurangabad Hears Letters Patent Appeal Against Dismissal of Review in Kulkarni Watan Land Regrant Case. Decides on Rights of Purchaser Versus Successors of Original Watandar Under Bombay Paragana and Kulkarni Watans (Abolition) Act, 1950.

The dispute involved lands bearing Survey Nos. 135 and 144 at Jamda, Jalgaon, originally held as Kulkarni Watan. In 1944, the vendor Ramchandra Tembul...