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High Court of Karnataka Quashes Reassessment Notice for Lack of Jurisdiction — Dell India Pvt. Ltd. v. Joint Commissioner of Income Tax. Notice under Section 148 of Income Tax Act, 1961 issued without proper sanction and by officer lacking territorial jurisdiction over assessee.

The petitioner, Dell India Pvt. Ltd., is a company engaged in the manufacture and sale of computer hardware and related products. For the Assessment Y...

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Supreme Court Dismisses Appeals in Specific Performance Case — Buyer's Readiness and Williness Established. Time Held Not of Essence Due to Seller's Conduct in Accepting Delayed Payments and Continuing Negotiations.

The dispute arose from an agreement for sale of immovable property dated 20th January 2005 between the sellers (appellants in CA 3015/2013) and the bu...

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Supreme Court Allows Appeal in Part and Refers Question of Law to Larger Bench in MSMED Act Dispute. Registration Under Section 8 of MSMED Act, 2006 Not a Precondition for Reference Under Section 18, but Issue Requires Authoritative Determination by Three-Judge Bench.

The Supreme Court of India heard an appeal by NBCC (India) Ltd. against the State of West Bengal and others, concerning a dispute with M/s Saket Infra...

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Bombay High Court Dismisses Second Appeal in Property Dispute, Upholding Concurrent Findings of Ownership in Favor of Daughter. Claim of adverse possession by brother against sister fails as co-owner must prove ouster or denial of title.

The dispute pertains to agricultural lands and a house situated at Village Dhokawade, Taluka Alibaug, District Raigad, originally owned by Narayan Hir...

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Bombay High Court Dismisses Petition to Recast Issues in Partition Suit — No Error in Trial Court's Refusal to Frame Additional Issues After Evidence Commenced. The court held that the application for recasting issues was belated and lacked justification under Order 14 Rule 5 CPC.

The case arises from a partition suit filed by Lalasaheb Dattoba Pawar (Respondent No. 1) against several defendants, including Balasaheb Dattoba Pawa...

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Bombay High Court Allows Petition of Untrained Teacher Appointed Against Reserved Post, Quashes Removal for Non-Acquisition of D.Ed. Within Five Years. The court held that the condition to acquire qualification within five years was not applicable to appointment against a reserved post under the MEPS Act.

The petitioner, Miss Sonali Mallikarjun Bedgnur, was appointed as an assistant teacher by respondent no.1, Dnyansampada Shikshan Prasarak Mandal, purs...

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Bombay High Court Quashes Detention Order Under COFEPOSA Due to Unexplained Delay in Execution and Consideration of Representation. Delay of Over Five Months in Executing Detention Order and Three Months in Considering Representation Violates Article 22(5) of Constitution and Section 3(1) of COFEPOSA Act.

The petitioner, a friend of the detenu Mohd. Kunhi Kallattra, challenged a detention order dated 28.2.2002 issued by the Secretary (Preventive Detenti...