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Bombay High Court Quashes Section 143(2) Notice Issued Beyond Time Limit in Income Tax Reassessment — Notice Issued After Expiry of Statutory Period Under Section 149 of Income Tax Act, 1961 Is Invalid.

The petitioner, AMNS Khopoli Limited (formerly Uttam Galva Steels Limited), challenged a notice dated 31st May 2023 issued by the Assistant Commission...

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Bombay High Court Directs Customs to Consider Reward to Informer's Widow Under Circular 20/2015 — Withholding of Reward Unjustified. The court held that the reward policy must be applied and the widow's representation must be considered within eight weeks.

The petitioner, Jayashree Chandrakant Dhavre, is the widow of a deceased informer who provided specific information to the Marine and Preventive Wing ...

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Bombay High Court Dismisses Petition for Release on Ground of Illegal Detention in Corruption Case — No Violation of Article 22(2) or Section 57 CrPC as Arrest Was at 11:45 PM and Production Within 24 Hours Was Not Possible Due to Distance and Night Hours.

The petitioners, Anil Jaisinghani and Nirmal Rajkumar Jaisinghani, filed a Criminal Writ Petition under Article 226 of the Constitution of India seeki...

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Bombay High Court Acquits Accused in Corruption Case Due to Unreliable Trap Witness and Lack of Corroboration. Demand and Acceptance of Bribe Not Proved Beyond Reasonable Doubt Under Sections 7, 13(1)(d) r/w 13(2) of Prevention of Corruption Act, 1988.

The appellant, Chandrakant Nivrutti Pagar, a Talathi, was convicted by the Special Judge (Anti Corruption), Nashik for offences under Sections 7, 13(1...

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Bombay High Court Grants Leave to Appeal Against Dismissal of Complaint Under Section 256 CrPC for Non-Appearance on Two Dates. The Court Held That Absence on Two Dates Does Not Constitute Persistent Absence and Set Aside the Dismissal Order, Restoring the Complaint.

The applicant, Shineshilpi Jewellers Pvt. Ltd., filed a criminal complaint against Vimal Prakash Jain and the State of Maharashtra. The Metropolitan M...

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Bombay High Court Quashes Reassessment Notices Under Section 148 of Income-Tax Act, 1961 for Lack of Reasonable Belief of Income Escaping Assessment. Notices Issued Beyond Four Years Without Fresh Material Held Invalid.

The petitioner, Sea Sagar Construction Co., a partnership firm, filed three writ petitions challenging notices dated 19 January 2012 issued under Sect...