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Bombay High Court Quashes Reopening of Assessment Under Section 148 of Income Tax Act for Lack of Fresh Material — Petitioner Had Disclosed All Facts in Original Assessment Under Section 143(3).

The petitioner, Milton Plastics Limited, filed a writ petition under Article 226 of the Constitution of India challenging a notice dated 22.03.2004 is...

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Bombay High Court Quashes Show Cause Notice After 16-Year Delay Due to Inordinate and Unexplained Lapse of Time. Revenue Cannot Keep Show Cause Notice Pending Indefinitely Without Any Adjudication or Communication to Assessee.

The Bombay High Court, in a writ petition under Article 226 of the Constitution of India, quashed a show cause notice issued by the Deputy Commissione...

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High Court of Bombay at Goa Dismisses Petitioner's Challenge to Land Acquisition Notifications for Tourism Project — Petitioner Lacks Locus Standi as No Personal Right or Public Interest Established.

The petitioner, Arjun Mahadev Harmalkar, filed a writ petition under Article 226 of the Constitution of India before the High Court of Bombay at Goa, ...

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Bombay High Court Dismisses Petition Challenging Publication of Name on Website of Beneficiary Dealers in Hawala Transactions Case. Input Tax Credit Claim Based on Bogus Invoices from Fictitious Vendors Justifies Revenue's Action Under MVAT Act.

The petitioner, M/s Timex Art Décor Pvt. Limited, a registered dealer in plywood and decorative laminates, filed Modvat returns for 2008-09 and 2009-...

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High Court of Bombay at Goa Dismisses State Appeal in Land Title Suit — Upholds Declaration of Ownership and Injunction Against Revenue Authorities. Government Officials Cannot Unilaterally Alter Land Records Without Adjudication of Title Under Specific Relief Act, 1963.

The case involves an appeal by the State of Goa and its officers against a judgment and decree dated 1.4.2005 passed by the Additional District Judge,...

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Bombay High Court Dismisses Revenue's Appeal in Keyman Insurance Premium Deduction Case. Partnership Firm's Premium on Partner's Life Insurance Held Allowable as Business Expenditure Under Section 37(1) of Income Tax Act, 1961.

The appeal by the Revenue under Section 260A of the Income Tax Act, 1961 challenged the order of the Income Tax Appellate Tribunal (ITAT) which had co...