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High Court of Karnataka Allows Appeal in Partition Suit Due to Non-Service of Summons on Defendants, Remands Matter for Fresh Trial. Ex-parte decree set aside as trial court failed to ensure proper service, violating principles of natural justice under Section 96 CPC.

The appellants, who were defendants 1 to 6 in the original suit, filed this appeal under Section 96 read with Order 41 Rule 1 of the Code of Civil Pro...

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Bombay High Court Allows Writ Petition, Sets Aside Executing Court Order Declining Injunction Due to Functus Officio. Executing Court Retains Jurisdiction Under Section 47 CPC Even After Sending Precept to Collector for Partition, Can Grant Ancillary Reliefs.

The dispute arose from a protracted partition litigation spanning nearly six decades. A decree for administration of an estate and partition was pass...

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Bombay High Court Quashes Rejection of Section 264 Application in Income Tax Case — Holds Section 179(1) Order Against Legal Heirs Requires Proper Application of Mind. Revisional Authority Must Consider Merits and Not Reject Application Mechanically Under Section 264 of the Income Tax Act, 1961.

The petitioners, Manjula D. Rita and Bhavya D. Rita, are two of the four legal heirs of the deceased Dinesh Shamji Rita, who was a director of a compa...

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Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material. Reopening Based on Mere Change of Opinion Without New Tangible Material is Invalid.

The petitioner, Everest Kanto Cylinder Ltd., a public limited company, filed its return of income for Assessment Year 2016-17 on 30 November 2015. The...

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High Court of Karnataka at Bengaluru considers batch of income tax appeals under Section 260-A of the Income Tax Act, 1961 challenging ITAT orders for assessment years 2001-02 to 2004-05. Assessee and Revenue both seek to set aside the ITAT decisions and frame substantial questions of law.

The High Court of Karnataka at Bengaluru dealt with a batch of income tax appeals filed under Section 260-A of the Income Tax Act, 1961. The appeals a...

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Supreme Court Considers Appeal Against TDSAT Order Quashing TRAI's Show Cause Notice; Issue of TRAI's Adjudicatory Jurisdiction Over Disputes Between MSO and LCOs Under TRAI Act, 1997

The dispute arose from a conflict between Telecom Regulatory Authority of India (TRAI) and a Multi-System Operator (MSO), M/s Polimer Cable Network, o...

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Bombay High Court Quashes Criminal Case Against Directors and Company in Food Adulteration Matter Due to Lack of Vicarious Liability. Failure to Show That Accused Were In Charge of and Responsible for Business Conduct at Time of Offence Under Prevention of Food Adulteration Act, 1954.

The applicants, who were directors and a company (Marico Industries Ltd.), filed an application under Section 482 of the Code of Criminal Procedure, 1...