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Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensat...
Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Bombay High Court Dismisses Writ Petition Challenging Concurrent Findings in Sui...
Supreme Court Acquits Accused in Murder Case Due to Incredible Dying Declaration...
Supreme Court Quashes Criminal Proceedings Under Section 182 IPC for Lack of Val...

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Supreme Court

Supreme Court Dismisses Commissioner's Appeal in Customs Case Due to Jurisdictional Defect in Show Cause Notice. Directorate of Revenue Intelligence Lacked Authority to Issue Notice Without Specific Entrustment Under Section 6 of Customs Act, 1962, Making Entire Proceeding Invalid.

20 Jan 2022

The dispute involved an appeal filed by the Commissioner of Customs against a judgment of the Custom Excise Service Tax Appellate Tribunal. The backgr...

Supreme Court

Supreme Court Allows Development Authority in Land Acquisition and Urban Scheme Case Due to Valid Delegation and Implementation. Delegation of Power to Collector Under Section 5-A of Land Acquisition Act, 1894, Was Implicit and Valid, and Scheme Did Not Lapse Under Section 54 of Madhya Pradesh Nagar Tatha Gram Nivesh Adhiniyam, 1973, as Substantial Steps Were Taken Within Three Years.

3 Mar 2023

The Supreme Court heard appeals by the Indore Development Authority (IDA) against a common judgment of the Madhya Pradesh High Court that had quashed ...

Supreme Court

Supreme Court Dismisses Appeal in Wakf Property Tenancy Dispute, Upholding High Court's Eviction Order. The Court affirmed that tenancy rights in joint Hindu family property cannot be surrendered by the Karta without consent of coparceners, making subsequent lease to appellant illegal under Hindu law principles.

5 Apr 2021

The dispute arose from a tenancy in premises owned by the Bihar State Sunni Wakf Board. The plaintiff filed a suit for declaration as a tenant, claimi...

Supreme Court

Supreme Court Allows Appeals of Revenue Authorities in Stamp Duty Undervaluation Cases — Revisional Powers Under Section 47A of Indian Stamp Act, 1899 Upheld. The Court held that the limitation period for suo motu revision by the Chief Controlling Revenue Authority is five years from the date of the order, not from the date of registration.

1 Jan 2020

The Supreme Court of India heard a batch of civil appeals arising from orders of the Madras High Court concerning the interpretation of Section 47A of...

High Court

Bombay High Court Allows Writ Petitions Challenging Reopening of Assessments Under Section 147 of Income Tax Act, 1961 — Reopening Based on Change of Opinion and Non-Disclosure of Material Facts Held Invalid. The court held that reassessment notices issued without tangible material and based on a change of opinion are invalid, and that the assessee's failure to disclose primary facts is a prerequisite for invoking the proviso to Section 147.

19 Jan 2024

The judgment pertains to two writ petitions filed by corporate assessees challenging the reopening of their income tax assessments for the assessment ...

High Court

Bombay High Court Allows CSR Expenditure Deduction Under Section 37(1) of Income Tax Act, 1961 — CSR Expenditure Held to Be Incurred Wholly and Exclusively for Business Purposes. Reassessment Notice Under Section 148 Quashed as Based on Change of Opinion.

5 Apr 2022

The petitioner, Voltas Limited, a company engaged in air conditioning and refrigeration business, filed its return of income for Assessment Year 2015-...

High Court

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.

6 May 2022

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

High Court

Bombay High Court Quashes Show Cause Notices and Order in Cenvat Credit Case Due to Inordinate Delay. Recovery of Central Excise Duty for Periods 2007-2008 Barred by Limitation as Notices Issued After Unreasonable Delay of Over 13 Years.

5 Aug 2022

The Petitioner, Godrej & Boyce Mfg. Co. Ltd., filed a writ petition before the Bombay High Court challenging five show cause notices issued between 20...

High Court

Bombay High Court Quashes Caste Certificate Invalidation for Violation of Natural Justice - Caste Verification Committee's Order Set Aside for Lack of Opportunity of Hearing

8 Apr 2021

The petitioner, Shri Vijaysing Ajabsing Patil, filed a writ petition before the Bombay High Court challenging an order dated 15 March 2021 passed by t...

High Court

Bombay High Court Quashes Assessment Order in Transfer Pricing Case for Violation of Natural Justice — Failure to Provide Show-Cause Notice and Opportunity of Hearing Renders Order Invalid. Petitioner's Objections to Draft Assessment Order Not Considered, Violating Section 144C of Income Tax Act, 1961.

28 Jul 2021

The petitioner, SHL (India) Private Limited, an Indian company and part of the SHL Group, United Kingdom, filed a writ petition under Article 226 of t...

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