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Bombay High Court Allows Writ Petition Challenging Reopening of Assessment Under Section 148 of Income Tax Act, 1961 — Notice Issued Beyond Limitation Period. Reopening Based on Non-Escapement of Income as Assessee Had Already Disclosed Full Details During Original Assessment.

The petitioner, Bajaj Energy Limited, a company engaged in energy business, filed its return of income for Assessment Year 2014-15 on 30th November 20...

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Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material. Reopening Based on Same Material as Original Assessment is Invalid as Change of Opinion.

The petitioner, Geopreneur Realty Private Limited, a real estate development company, challenged a notice dated 30 March 2021 issued under Section 148...

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Bombay High Court Quashes Reassessment Notice in Income Tax Case — No Failure to Disclose Material Facts. Reopening Beyond Four Years Invalid Under Section 147/148 of Income Tax Act, 1961 as Original Assessment Under Section 143(3) Was Full and True Disclosure.

The petitioner, Bajaj Auto Limited, filed its return of income for Assessment Year 2016-17 on 29 November 2016 declaring total income of Rs. 4,860,25,...

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Bombay High Court Quashes Reassessment Notice in Income Tax Case Due to Lack of Fresh Material. Reopening Under Section 148 of Income Tax Act, 1961 Based on Mere Change of Opinion on Provision for Unascertained Liabilities is Invalid.

The petitioner, Bajaj Auto Limited, filed its return of income for Assessment Year 2016-17 on 29 November 2016, declaring total income of Rs. 4,860,25...

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Bombay High Court Quashes Education Officer's Order Denying Approval to Teacher's Appointment for Non-Application of Mind. Nine years of unblemished service cannot be obliterated by a two-page letter ignoring all relevant documents.

The case involves a petition filed by Priyanka Santosh Hegishte (1st Petitioner), a teacher, and Devrukh Shikshan Prasarak Mandal (2nd Petitioner), an...

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Bombay High Court Allows Trust's Writ Petition Challenging Denial of Exemption Under Section 10(23C)(vi) of Income Tax Act, 1961. Educational Trust Running American School of Bombay Held Eligible for Exemption Despite Being a Foreign Educational Institution.

The petitioners, trustees of the American School of Bombay Education Trust, filed a writ petition challenging the order of the Director General of Inc...

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Bombay High Court Allows Petitions Challenging CIDCO's Cancellation of Tender Process for Lease of Plots. Court holds that CIDCO's decision to cancel tender without valid reasons and without issuing show-cause notice to highest bidders is arbitrary and violative of Article 14 of the Constitution.

The petitioners, M/s. Aditya Enterprises and Mahaavir Superstructures Pvt. Ltd., filed writ petitions challenging the decision of the City and Industr...

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Bombay High Court Upholds Life Conviction for Murder Based on Circumstantial Evidence and Motive. Accused's Conduct and Last Seen Evidence Sufficient to Sustain Conviction Under Section 302 IPC.

The appellant, Hari @ Harihar Udaybhanji Waghade, was convicted under Section 302 of the Indian Penal Code for the murder of Champatrao Nagose and sen...