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Madras High Court Allows Second Appeal in Specific Performance Suit — Sets Aside First Appellate Court's Decree Due to Non-Compliance with Order 41 Rule 31 CPC. Failure to Frame Points for Determination and Provide Independent Reasoning Renders Appellate Judgment Unsustainable.

The appellant/defendant, Thailammal, was the owner of the suit property. The respondent/plaintiff, Kalaivendan, filed a suit for specific performance ...

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Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Independent Application of Mind — Reopening Based on Borrowed Satisfaction from Investigation Wing Held Invalid

The petitioner, Chhagan Chandrakant Bhujbal, challenged a notice dated 31 March 2019 issued under Section 148 of the Income Tax Act, 1961, for the ass...

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Bombay High Court Dismisses Revenue's Appeal in Income Tax Case on Disallowance Under Section 14A and TP Adjustment on Guarantee Commission. ITAT's Restriction of Disallowance to Rs.1,00,000/- and Deletion of TP Addition Upheld as No Substantial Question of Law Arises.

The case pertains to an appeal filed by the Commissioner of Income Tax, Mumbai (the revenue) against the order of the Income Tax Appellate Tribunal (I...

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High Court of Bombay at Goa Upholds Conviction in Cheque Dishonour Case — Presumption Under Section 139 NI Act Not Rebutted. Accused Failed to Prove Defence of Blank Cheque Given as Security, Leading to Confirmation of Sentence Under Section 138 of Negotiable Instruments Act, 1881.

The case arises from a complaint filed by the respondent (complainant) against the petitioner (accused) under Section 138 of the Negotiable Instrument...

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Bombay High Court Dismisses Revenue's Appeal in Income Tax Revision Case for Lack of Proper Inquiry. Commissioner's order under Section 263 set aside as no inquiry was conducted before passing the revision order.

The appeal by the Revenue under Section 260A of the Income Tax Act, 1961, challenged the order of the Income Tax Appellate Tribunal which had set asid...

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Bombay High Court Acquits Appellants in Murder Case Due to Inconsistent Evidence and Failure to Prove Motive. Conviction under Sections 302, 506 IPC Set Aside as Prosecution Failed to Establish Guilt Beyond Reasonable Doubt.

The case pertains to an appeal against the conviction of Namdeo and Shivaji Dongre (appellants) for the murder of Balaji Dongre, who was the son of ap...

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Bombay High Court Upholds Conviction of Appellant for Rape of Minor Based on Credible Testimony and Medical Evidence. Testimony of Victim Alone Sufficient for Conviction Under Section 376 IPC When Found Reliable and Corroborated by Medical Evidence.

The appellant, Vincent Fernandes, was convicted by the trial court under Section 376 of the Indian Penal Code for committing rape on a 14-year-old gir...