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Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material. Reassessment Based on Same Material as Original Assessment Without New Tangible Information is Invalid.

The petitioner, an individual assessee, filed his return of income for Assessment Year 2006-07 on 26 October 2007 declaring total income of Rs.2,84,19...

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High Court of Karnataka at Bengaluru Adjudicates Lapsing of Land Acquisition for BDA Scheme; Examines Applicability of Section 24(2) of 2013 Act and Section 27 of BDA Act

The High Court of Karnataka at Bengaluru was seized of multiple writ petitions concerning land bearing Sy.No.103 of Nagarabhavi Village, measuring fou...

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Bombay High Court Dismisses Management's Petition Challenging Reinstatement of Probationer Teacher. Rule 16(2) of MEPS Rules Mandates Notice Before Concluding Voluntary Abandonment of Employment.

The petitioner, Magasvargiya Shikshan Sanstha, a school management, challenged the judgment and order dated 24.9.2015 of the School Tribunal, Aurangab...

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Bombay High Court Quashes Competent Authority Order in MOFA Dispute — Failure to Provide Hearing Violates Natural Justice. Section 5A of MOFA Requires Notice and Opportunity of Hearing Before Directing Conveyance of Land to Society.

The petitioners, Mazda Construction Company, Maredia Enterprises, and Sultanabad CHS Ltd. (Proposed), challenged an order dated 11.04.2012 passed by t...

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Bombay High Court Dismisses Writ Petitions Challenging Eviction Order in Caretaker Agreement Dispute. Licensee Not Entitled to Tenancy Protection Under Section 15A of Bombay Rents, Hotel and Lodging House Rates Control Act, 1947 as Agreement Was Not Bona Fide.

The case involves a dispute over Flat No.5, Sagar Mahal, Walkeshwar Road, Mumbai. The respondent, Dr. G.S. Shah, a medical doctor employed with Centra...

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Supreme Court Disposes of Appeals by Authority for Advance Rulings Against High Court Judgment Quashing AAR's Rejection of Treaty Benefits. Questions Raised on Taxation of Capital Gains Under India-Mauritius DTAA and Scope of Section 245R(2) Proviso (iii) of Income Tax Act, 1961.

The disputes arose from applications for advance ruling filed by three Mauritius-incorporated companies—Tiger Global International II Holdings, Tige...

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Bombay High Court Quashes Conviction in Consumer Protection Act Penalty Case for Violation of Summary Trial Procedure. Failure to Record Plea and Conduct Trial as Per Sections 254 and 262 CrPC Renders Proceedings Void.

The petitioner, Suhas Ratnakar Morey, was convicted by the Maharashtra State Consumer Disputes Redressal Commission (State Commission) under Section 2...