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Bombay High Court Quashes Income Tax Reopening Notice Under Section 148 Due to Lack of Tangible Material and Failure to Disclose After Four Years. Reassessment Notice Based on Audit Objections and Mere Change of Opinion Barred by Proviso to Section 147 of Income Tax Act, 1961.

The writ petition arose from reassessment proceedings initiated against the petitioner company for Assessment Year 2012-2013. The petitioner filed its...

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Bombay High Court Quashes Reassessment Notice in Income Tax Case — Lack of Reasonable Belief of Income Escaping Assessment. Reopening Based on Change of Opinion Without Fresh Material Held Invalid Under Section 147 of the Income Tax Act, 1961.

The petitioner, M/s. Bharat Bijlee Limited, challenged a notice dated 12.10.2012 issued under Section 148 of the Income Tax Act, 1961, and an order di...

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High Court of Madras Hears First Appeal against Denial of Specific Performance in Sale Agreement. Trial Court Denied Specific Performance Due to Non-Deposit of Balance Consideration, Appeal Filed Under Section 96 CPC.

The dispute arose from a sale agreement dated 29.02.2016 between the appellant/plaintiff and respondent/defendant for purchase of the suit property fo...

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Bombay High Court Upholds Validity of IT Rules Amendment on Fake News in Reference Opinion — Rule 3(1)(b)(v) of IT Rules, 2021 Held Not Violative of Articles 14, 19(1)(a), 19(1)(g) of Constitution and Section 79 of IT Act, 2000.

The present proceedings arise from a reference made under Chapter-I Rule 7 of the Bombay High Court Appellate Side Rules, 1960 read with Section 98 of...

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High Court of Bombay at Goa Exercises Suo Motu Jurisdiction and Hears Public Interest Litigation Challenging Alienation of Communidade Land to Builders. Alleged Fraud and Violation of Goa Agricultural Tenancy Act, 1964 and Goa Land Use (Regulation) Act, 1991 in Consent Decree and Sale Deeds.

The High Court of Bombay at Goa heard two connected writ petitions – a public interest petition (WP 294/2008) by Pilerne Citizens Forum and a suo mo...

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Bombay High Court Acquits Accused in Dowry Death Case Due to Lack of Evidence of Cruelty Soon Before Death. Conviction under Sections 304-B, 498-A IPC and Dowry Prohibition Act set aside as prosecution failed to prove demand of dowry and cruelty proximate to death.

The case pertains to the death of Savita, wife of appellant Madhav Dhondiba Wadwale, who died due to burn injuries on 10.12.2003 within a year of her ...