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High Court of Karnataka Allows Appeal in Negotiable Instruments Act Case — Reverses Acquittal for Dishonour of Cheque. Presumption under Section 139 of NI Act stands unless rebutted by accused; failure to rebut leads to conviction.

The appellant, Sri B.R. Anand, filed a criminal appeal under Section 378(4) of the Code of Criminal Procedure, 1973, challenging the judgment of acqui...

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Bombay High Court Quashes Reassessment Notices and Orders Under Section 153 of Income Tax Act, 1961 for Lack of Valid Sanction and Non-Application of Mind. Reassessment proceedings initiated without proper approval under Section 151(2) and based on borrowed satisfaction are invalid.

The petitioner, Ashok Commercial Enterprises, filed nine writ petitions challenging reassessment notices dated 19th July 2021 and 14th July 2021 issue...

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Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Reasonable Belief. Reassessment Based on Borrowed Satisfaction from Investigation Wing Without Independent Application of Mind by Assessing Officer is Invalid.

The Petitioner, Nirmal Bang Securities Pvt. Ltd., challenged a notice dated 30th March 2007 issued under Section 148 of the Income Tax Act, 1961 for r...

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Bombay High Court Upholds Conviction for Murder and Robbery Based on Circumstantial Evidence and Motive. Appellants convicted under Sections 302 and 394 read with 34 IPC for killing a person over a petty sum of Rs. 50.

The case pertains to the murder of Bapu Rustum Salgar on 23 October 2004. The appellants, Sanjay and Anna Upadhe, were convicted by the Additional Ses...