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Bombay High Court Upholds Petitioners in Income Tax Reopening Challenge Due to Change of Opinion. Reassessment Proceedings Under Section 148 of Income Tax Act, 1961 Fail as No Tangible Material Showed Income Escapement Beyond Assessee's Explanation for Deduction of Compensation Payments.

The judgment concerns two writ petitions filed by a husband and wife challenging reassessment notices issued under the Income Tax Act, 1961 for assess...

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Bombay High Court Allows Writ Petition for Caste Certificate — Limited Scope of Inquiry Under Section 4(1) of Maharashtra Caste Certificate Act. Prima Facie Evidence Sufficient for Issuance of Scheduled Tribe Certificate; Appellate Authority Cannot Conduct Roving Inquiry.

The petitioner, Anand Dhananjay Nalawade, applied for a caste certificate claiming to belong to the Thakur caste, which is notified as a Scheduled Tri...

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Bombay High Court Quashes Scrutiny Committee Order Against Open Category Employee — Caste Validity Certificate Issue Left Open for Future. Petitioner appointed on compassionate ground in open category, not claiming Scheduled Tribe benefits, renders Scrutiny Committee's invalidation order futile.

The petitioner, Prabhu Devidas Nannaware, was appointed on compassionate ground in the open category by the Maharashtra State Electricity Distribution...

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Bombay High Court Hears Challenge to Caste Certificate Invalidation Under Maharashtra Act 23 of 2001. Petitioner Raises Issues of Committee Constitution and Affinity Test Inadequacy Against Scrutiny Committee Order.

The matter involved a challenge to the Caste Scrutiny Committee's order invalidating the petitioner's claim to belong to the Halba Scheduled Tribe und...

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High Court of Bombay at Nagpur Allows Petitioner's Challenge to Scrutiny Committee Order Invalidating 'Halba' Scheduled Tribe Certificate. Court Holds Committee Lacked Jurisdiction Over Pre-2000 Certificates Under Maharashtra Act XXIII of 2001.

The petitioner, Shrirang Baburao Dhakate, was granted a Liquified Petroleum Gas (LPG) dealership in 1989 by Hindustan Petroleum Corporation Limited on...