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Bombay High Court Quashes Reassessment Notice for Lack of Jurisdiction and Limitation — Income Tax Act, 1961 Sections 147, 148, 148A, 149, 151. Reassessment notice issued beyond limitation period and without fresh information under Explanation 1 to Section 148 is invalid.

The petitioner, Godrej Industries Ltd., challenged a show cause notice dated 24th May 2022 under Section 148A(b), an order dated 31st July 2022 under ...

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Bombay High Court Dismisses Revision Against Refusal to Reject Plaint in Suit for Conveyance and Amenities. Plaint Disclosed Cause of Action and Claim for Conveyance is Continuing Cause of Action Not Barred by Limitation.

The case involves a civil revision application filed by the applicants (defendants in the suit) challenging the order of the learned Senior Civil Judg...

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Bombay High Court Allows Appeal by Revenue in Central Excise Case — Notification No.42/98 CE (NT) Held Valid. Tribunal Erred in Holding Notification Ultra Vires for Lack of Previous Publication Under Section 3A of Central Excise Act, 1944.

The appeal was filed by the Commissioner of Central Excise, Mumbai against the order of the Customs, Excise & Service Tax Appellate Tribunal (West Zon...

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Bombay High Court Allows Arbitration Petition Under Section 8 of Arbitration and Conciliation Act, 1996 — Disputes Between Landowners and Housing Society Referred to Arbitration. Court Holds That Existence of Arbitration Clause in Development Agreement Mandates Reference Despite Pending Suit.

The petitioners, who are the trustees of Framjee Dinshaw Petit Parsee Sanitorium and owners of land on which a building for respondent No.1, a co-oper...

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Bombay High Court Dismisses Petition Challenging Arbitrator's Procedural Order in Arbitration Proceeding. Section 9 or Section 19 of Arbitration and Conciliation Act, 1996 Cannot Be Invoked to Challenge Arbitrator's Communication Regarding Procedure.

The petitioner, Sahyadri Earthmovers, filed an Arbitration Petition under Section 9 read with Section 19 of the Arbitration and Conciliation Act, 1996...