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Bombay High Court Quashes Reassessment Notice Issued to Deceased Assessee — Notice to Dead Person is Void Ab Initio. Income Tax Department Cannot Issue Notice Under Section 148 of Income Tax Act, 1961 to a Person Who Died Before the Notice Was Issued.

The petitioner, Gourang Anil Wakade, as the legal heir of his late mother Mrs. Meena Anil Wakade, challenged the reassessment proceedings initiated by...

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Supreme Court Upholds Employer's Acceptance of Voluntary Retirement Under Modified Voluntary Retirement Scheme (MVRS). Resignation Submitted Under MVRS Was Unconditional and Could Not Be Withdrawn After Acceptance, as Per Scheme Terms Under Clause 5.1.

The dispute arose from the respondent's resignation under the Modified Voluntary Retirement Scheme (MVRS) introduced by the appellants, a public secto...

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Bombay High Court Dismisses Second Appeal in Execution Objection Case — Upholds Summary Rejection of Objection Petition Under Order 21 Rule 97 CPC. Executing Court Not Required to Adjudicate Title When Objection is Frivolous and Collusive.

The appellant, Kamal W/o Vishwanath Jadhav, filed a second appeal challenging the judgment and decree dated 11.09.2025 passed by the first appellate C...

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Bombay High Court Allows Appointment of Arbitrator in MOU Dispute Between Developer and Public Trust. Arbitration Clause in MOU dated 16 June 2011 Held Valid and Binding Despite Non-Formation of Special Purpose Entity.

The petitioner, M/s. Devike Constructions and Developers Pvt. Ltd., filed a petition under Section 11 of the Arbitration and Conciliation Act, 1996, s...

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Bombay High Court Quashes Reassessment Notice for Club Membership Fees as Revenue Expenditure. Payment of entrance and subscription fees to Willington Sports Club held to be revenue expenditure, not capital expenditure, as it was for short-term membership renewal and did not create an enduring benefit.

The petitioner, Swiss Re Services India Pvt Ltd, filed a writ petition challenging a notice dated 29 March 2010 issued under Section 148 of the Income...

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High Court of Karnataka Allows Owner's Appeal in Motor Accident Claim — Insurer Liable Despite Invalid Driving Licence Due to Lack of Causal Connection. Owner Not Required to Pay Compensation Where Insurer Fails to Prove That Licence Breach Caused Accident.

The case involves two appeals filed by the owner of a vehicle, Sri Vijayakumar, against the judgment and award of the Motor Accidents Claims Tribunal ...