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Bombay High Court Quashes Reassessment Notice for Lack of Reasonable Belief of Income Escaping Assessment — Section 148 Notice Based on Change of Opinion Invalid. Reopening Beyond Four Years Requires Failure to Disclose Material Facts, Which Was Not Established.

The petitioner, Fiat India Automobiles Limited, challenged a notice dated 30 March 2012 issued by the Assistant Commissioner of Income Tax under Secti...

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Bombay High Court Upholds Specific Performance of Unregistered Agreement Under MOFA — Loan Defence Rejected. Agreement for sale under Maharashtra Ownership Flats Act, 1963 is enforceable despite non-registration.

The plaintiffs, shop purchasers, filed a suit for specific performance of an unregistered agreement for sale dated 31.8.1991 against the defendant dev...

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Bombay High Court Dismisses PIL Against Dream 11 for Alleged Gambling and GST Evasion. Fantasy Sports Held to be Game of Skill, Not Gambling Under Public Gambling Act, 1867.

The petitioner, a public-spirited advocate, filed a Public Interest Litigation seeking directions to initiate criminal prosecution against Dream 11 Fa...

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Bombay High Court Dismisses Petition Challenging Membership Grant to Flat Purchaser in Cooperative Housing Society. Section 23(2) of Maharashtra Cooperative Societies Act, 1960 mandates admission of purchaser as member upon transfer of share and interest in property.

The petitioner, Punam Cooperative Housing Society Ltd., challenged an order dated 31.3.2019 passed by the Divisional Joint Registrar, Cooperative Soci...

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Bombay High Court Holds Amendment Extending Period for Acquisition of Reserved Land Under Section 127(1) of MRTP Act Applies to Notices Served Before Amendment — Landowner's Right to Deemed Lapse Not Affected Retrospectively.

The case involves a reference to a Full Bench of the Bombay High Court arising from a writ petition concerning the interpretation of Section 127(1) of...

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Bombay High Court Dismisses Petitions Challenging Mutation Entries in Land Revenue Records — Dispute Over Agricultural Land Succession and Partition. Mutation entries under Section 149 of Maharashtra Land Revenue Code, 1966 do not confer title; civil suit for declaration of title is appropriate remedy.

The petitioners, claiming to be heirs of the original owner of agricultural land, challenged mutation entries made in favor of the respondents in the ...