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Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Lack of Reasonable Belief of Income Escaping Assessment. Reopening Beyond Four Years Without Fresh Material Constitutes Change of Opinion on Same Set of Facts.

The petitioner, Gateway Leasing Pvt. Ltd., a non-banking financial company registered under the Companies Act, 1956, filed a writ petition under Artic...

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High Court of Karnataka Quashes Criminal Proceedings Against Accused in Cheque Dishonour Case Due to Lack of Proper Service of Notice Under Section 138 of Negotiable Instruments Act, 1881. Notice sent to wrong address invalidates proceedings under Section 138 of NI Act.

The petitioners, accused Nos.4, 6, and 5 in C.C.No.5577/2012 pending before the IV Additional Chief Metropolitan Magistrate, Bengaluru, filed a petiti...

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Supreme Court Upholds Conviction of Wife for Murder of Husband Based on Circumstantial Evidence. Strained Relations, Prior Threats, and Medical Evidence of Strangulation Establish Guilt Beyond Reasonable Doubt Under Section 302 IPC.

The appellant, Smt. Gargi, was convicted under Section 302 IPC for the murder of her husband, Tirloki Nath, by strangulation. The prosecution case was...

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Karnataka High Court Allows Online Liquor Delivery Platform in Excise License Dispute. The court held that the petitioner's order processing and delivery services do not amount to 'sale' under the Karnataka Excise Act, 1965, and quashed the Excise Commissioner's letter demanding a license.

The petitioner, Hip Bar Pvt. Ltd., is a company incorporated under the Companies Act, 2013, offering a semi-closed prepaid payment instrument (mobile ...