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High Court of Bombay at Goa Quashes Reassessment Notice for Lack of Valid Reason to Believe in Income Tax Case. Failure to Disclose Material Facts Not Established as Petitioner Had Made Full Disclosure Under Income Disclosure Scheme, 2016.

The petitioner, Prabhakar Nerulkar, an individual engaged in real estate business, filed a writ petition challenging a reassessment notice under Secti...

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Bombay High Court Dismisses PIL Seeking CBI/ED Investigation into Alleged Financial Irregularities by Political Figures. Petition fails to establish prima facie case for transfer of investigation to central agencies.

The petitioners, Gouri Abhay Bhide and Abhay Bhide, filed a Public Interest Litigation (PIL) before the Bombay High Court seeking a writ of mandamus d...

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High Court of Karnataka Dismisses Assessee's Appeal in Gutkha Excise Duty Case for Lack of Substantial Question of Law. The court held that the CESTAT's findings on valuation and penalty were factual and not perverse, and no question of law arose under Section 35G of the Central Excise Act, 1944.

The case involves appeals filed by M/s. Trishul Arecanut Granuels Private Limited and its Director, H.S. Nataraj, against the Commissioner of Central ...

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Bombay High Court Dismisses Customs Appeal Against CESTAT Order Setting Aside Penalty and Confiscation. Import of Vessels for Offshore Exploration Not Liable to Penalty Under Customs Act for Alleged Misdeclaration of Value.

The Commissioner of Customs (Imports), Mumbai, filed an appeal under Section 130(1) of the Customs Act, 1962 against a common order dated 14th August ...

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Bombay High Court Quashes Reassessment Notices for Lack of Reasonable Belief of Income Escapement — Section 148 Income Tax Act, 1961. Reopening of assessments based on mere change of opinion without tangible material is invalid.

The petitioner, Amar Hotchand Nagpal, a finance and estate broker, challenged three notices dated 23rd September 1997 issued under Section 148 of the ...

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Bombay High Court Dismisses Revision Against Interim Maintenance Under Domestic Violence Act — Prior Maintenance Order Does Not Bar Additional Relief Under DV Act. Economic Violence Found as Domestic Violence Under Section 3 of Protection of Women from Domestic Violence Act, 2005.

The applicant, Deepak Mahaveerprasad Gupta, filed a criminal revision application challenging the interim orders passed by the Judicial Magistrate, Fi...

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Bombay High Court Dismisses Assessee's Appeal in Income Tax Case — Upholds Disallowance of Capital Losses and Business Loss on Guarantee Transactions. Tribunal's findings on sham transactions and lack of commercial substance affirmed under Income Tax Act, 1961.

The appellant, Killick Nixon Limited, filed an appeal under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tri...