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High Court of Karnataka Adjudicates Writ Petition Challenging Reopening of Assessment Under Sections 147/148 of Income Tax Act, 1961. Petition Contended That Reopening Was Barred by Limitation and Without Jurisdiction; Court Examined the First Proviso to Section 147 and the Requirement of Full Disclosure.

The petitioner, a company engaged in software development and providing services to foreign clients, challenged the reopening of its assessment for th...

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Bombay High Court Allows Bank's Petition Against GST Attachment of Secured Assets Under SARFAESI Act. Priority of Secured Creditor Over Crown Debts Upheld Under Section 26E of SARFAESI Act and Section 31B of RDDB Act.

The petitioner, Indian Overseas Bank, a secured creditor, had extended credit facilities to Respondent No. 3, Savair Energy Limited. Upon default, the...

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Bombay High Court Allows Writ Petition Quashing Attachment Notices Against Third-Party Purchaser for Excise Dues of Defaulter. Central Excise Cannot Attach Property Sold Prior to Creation of Dues Without Notice to Purchaser Under Section 11 of Central Excise Act, 1944.

The Petitioner, M/s Runwal Constructions, a partnership firm registered under the Indian Partnership Act, 1932, engaged in construction and developmen...

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Bombay High Court Allows Disabled Petitioner to Import Car Without Customs Clearance Permit Under Central Government Policy for Physically Handicapped Persons. The court permitted clearance of the modified car under the exemption order, holding that the policy did not require a Customs Clearance Permit.

The petitioner, Kirti M. Kothari, a disabled person suffering from Polio affecting his left arm, imported a car with appropriate modifications under a...

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Bombay High Court Dismisses Petition of Kerosene Dealers' Association Challenging Inclusion of VAT in Ceiling Price. State's Power to Fix Maximum Price Including Taxes Upheld Under Essential Commodities Act, 1955.

The petitioners, Mumbai Kerosene Dealers' Association and its members, who are wholesale kerosene dealers holding licences under the Maharashtra Keros...

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Bombay High Court Modifies Conviction from Section 376(2)(f) to Section 376(1) IPC in Rape of Minor Case — Sentence Reduced to Period Already Served. Victim's Age Above 12 Years Makes Section 376(2)(f) Inapplicable, Minimum Sentence Provision Not Attracted.

The appellant, Shahanawaj Shamsuddin Bhadgaonkar, was convicted by the Adhoc District Judge-2 and Additional Sessions Judge, Kalyan, in Sessions Case ...

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Bombay High Court Upholds Validity of Section 28A(1) of Maharashtra Civil Courts Act, 1869 in Probate Reference. Section 28A(1) is not inconsistent with Indian Succession Act, 1925, and Civil Judges can be invested with probate jurisdiction.

This judgment arises from a reference under Section 113 of the Code of Civil Procedure, 1908, made by the learned Joint Civil Judge, Senior Division, ...